A machine with a cost of $153,000 has an estimated residual value of $17,000 and an estimated life of 3 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 5,500 hours?

a. $55,000

b. $5,500

c. $44,000

d. $27,000