A machine with a cost of $136,000 has an estimated residual value of $17,000 and an estimated life of 6 years or 17,000 hours. It is to be depreciated by the units-of-activity method. What is the amount of depreciation for the second full year, during which the machine was used 5,000 hours?

a.$5,000

b.$18,000

c.$45,000

d.$35,000