A machine with a cost of $61,000 has an estimated residual value of $3,280 and an estimated life of 5 years or 18,144 hours. What is the amount of depreciation for the second full year, using the double-declining-balance method? Oa. $24,400.00 Ob. $12,200.00 Oc. $23,088.00 Od. $14,40.00