Beckman Enterprises purchased a depreciable asset on October 1, Year 1 at a cost of $148,000. The asset is expected to have a salvage value of $16,200 at the end of its five-year useful life. If the asset is depreciated on the double-declining-balance method, the asset's book value on December 31, Year 2 will be: a-$31,968 b-$28,728 c-$43,092 d-$133,200 e-$79,920