A company purchased machinery on January 2, 2019 for a cost of $100,000. The company uses double-declining balance (DDB) for depreciation with a 10 year useful life and residual value of $20,000. Two years later as of December 31, 2020, the accumulated depreciation for the machinery is $36,000. What is the depreciation expense for 2021? O A. $16,000 O B. $20,000 O C. $12,800 OD. $8,800