A company purchased an asset for $100,000. The asset is expected to last for 10 years, with no residual value at the end of its useful life. Assume that the company has adopted a partial-year depreciation policy. Half of a year's depreciation is taken in the year of purchase and sale, while a full years depreciation is applied to the remaining years. Therefore, the amount of depreciation recorded in the year of purchase is:

Select one:

a. $100,000

b. zero

c. $5,000

d. $10,000