5 please help me inwould appreciate it so much!!!

Equipment with a cost of $156,935 has an estimated residual value of $8,319 and an estimated life of 4 years or 15,299 hours. It is to be depreciated by the straight-line method. What is the amount of depreciation for the first full year, during which the equipment was used 3,480 hours? a. 54.00. b. 583,80306 c. 537,154,00 d. 54271