A U.S. company acquired a Malaysian subsidiary on January 1, 2017. At the date of acquisition, the subsidiary reported plant assets of RM1,000,000. During 2017, it acquired plant assets of RM200,000 and reported depreciation expense of RM150,000, of which RM20,000 related to plant assets acquired in 2017. The U.S.$/RM exchange rate was $0.25 on January 1, 2017, $0.22 when the new plant assets were acquired, $0.20 at the end of the year, and the 2017 average rate was $0.23.

What is the subsidiary'sremeasureddepreciation expense for 2017?

A.$37,100

B.$34,500

C.$30,000

D.$36,900