Before the 2001 books are closed, you discover that on January 2, 2001, when a new machine was purchased for $20,000, the $20,000 was debited to Machinery Maintenance Expense. The new machine, which is being depreciated under the straight-line method, has a 10-year life and no estimated salvage value. However, because of the error, no depreciation was recorded for the year. This error is likely to be discovered because:

A) inspection of the trial balance would reveal Machinery had a balance that was not normal

B) inspection of the trial balance would reveal Machinery Maintenance Expense had an unusually large balance

C) inspection of the trial balance would reveal no depreciation expense

D) none of the above