A machine with a cost of $71,698 has an estimated residual value of $4,748 and an estimated life of 5 years or 17,375 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 4,748 hours? Do not round your intermediate calculations.

a. $18,295.17

b. $13,390.00

c. $19,592.64

d. $26,780.00