Baton Company estimates that the amounts for total depreciation expense for the year ending December 31 will be $69,500 and for year-end bonuses to employees will be $139,000. What total amount of expense relating to these two items should Baton report in its quarterly income statement for the three months ended March 31?

Multiple Choice

$34,750.

$52,125.

$17,375.

$104,250.