ABC Inc. purchased Machinery in the amount of $50,000 on January 1^st, 2013. The machinery is estimated to have a 5-year useful life with no salvage value. The machinery qualifies for a 20% government subsidy. As a result, ABC Inc. received a government subsidy of $10,000 toward the purchase of the equipment. What is the effect of this subsidy on the company's 2013 Statement of Comprehensive Income?

		A. A $2,000 decrease to the depreciation expense for 2013.
		B. A $2,000 increase to the depreciation expense for 2013.
		C. A $5,000 decrease to the depreciation expense for 2013.
		D. A $5,000 increase to the depreciation expense for 2013.