5. Elaine Company purchased a boring machine on January 1, 2013 for PB,100,000 the useful life of the machine is estimated at three years with a residual value of P600,000. During the useful life, the expected units of production from the machine are 10,000 units for 2013, 9,000 units for 2014 and 6,000 units for 2015. What is the depreciation expense for 2014 using the most appropriate depreciation method? a. 2.700,000 b. 3,000,000