A company purchased factory equipment on June 1, 2018, for $150000. It is estimated that the equipment will have a $8400 salvage value at the end of its 10-year useful life. Using the straight-line method of depreciation, the amount to be recorded as depreciation expense at December 31, 2018, is

(A) $14160.

(B) $8260.

(C) $5900.

(D) $7080.