ABC Corporation has the following information regarding a plece of manufacturing equipment that was purchased on January 1, 2015 Cost of the equipment = $1,200,000 Estimated residual value = $260,000 Useful life = 5 years Total productive capacity = 1,400,000 units Estimated production in 2015 - 200,000 units Estimated annual production next 4 years - 300,000 units per year What is the annual depreciation expense for 2015 if ABC Corporation uses the straight-line method of depreciation? a $240,000 O b. $188,000 O c. 5171,429 O d. $134,286