An equipment at MNS Systems costing $600,000 was depreciated using the double declining balance (DDB) method. In year four, the company decided to switch to the straight-line depreciation method. Determine the depreciation charges in year 4. Assume a depreciable life of 10 years and a salvage value of $63,331.

a.) $32,667

b.) $36,667

c.) $50,000

d.) $40,000

e.) none of the above