A machine with a 5-year estimated useful life and an estimated 10% salvage value was acquired on January 1, Year 1. On December 31, Year 4, accumulated depreciation using the sum-of-the-years-digits method would be
A.	Original cost multiplied by 1/15.
B.	(Original cost less salvage value) multiplied by 14/15.
C.	Original cost multiplied by 14/15.
D.	(Original cost less salvage value) multiplied by 1/15.