Cutter Enterprises purchased equipment for $102,000 on January 1, 2013. The equipment is expected to have a five-year life and a residual value of $3,900.

Using the sum-of-the-years'-digits method, depreciation for 2014 and book value at December 31, 2014 would be (Do not round depreciation rate per year):

a)	$26,160 and $43,140.
b)	$26,160 and $39,240.
c)	$27,200 and $36,900.
d)	$27,200 and $40,800.