Archie Co. purchased a framing machine for $45,000 on January 1, 2018. The machine is expected to have a four-year life, with a residual value of $5,000 at the end of four years. Using the sum-of-the-years' digits method, depreciation for 2019 and book value at December 31,2019, would be:

A. $13,500 and $13,500

B. $12,000 and $17,000

C. $12,000 and $12,000

D. $13,500 and $8,500

Please include an explanation.