A machine with a cost of $152,000 has an estimated residual value of $19,000 and an estimated life of 5 years or 19,000 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 5,600 hours?

a.$39,200

b.$20,200

c.$50,400

d.$5,600