A concrete and rock crusher for demolition work has been purchased for $60,000, and it has an estimated SV of $10,000 at the end of its five-year life. Engineers have estimated that the following units of production (in m3 of crushed material) will be contracted over the next five years. EOY 1 3 4 5 m3 16,000 24,000 36,000 16,000 8,000 Using the units of production depreciation method, what is the depreciation allowance in year three Select one: O a. $18,000 O b. $ 16,000 O c. $19,500 O d. $20,000