Archie Co. purchased a framing machine for $45,000 on January 1, 2009. 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 2009 and book value at December 31, 2009 would be:

$18,000 and $27,000.

$16,000 and $29,000.

$16,000 and $24,000.

$18,000 and $22,000.