Below is selected information taken from the balance sheet of Huy Corporation as of $12/31/22.$

$12/31/2021$

$!2/31/2022$

Land

$ $227,500$

$ $227,500$

Machines

$150,000$

$130,000$

Gross Property, plant, equipment

$377,500$

$357,500$

Accumulated Depreciation

$50,000$

$30,000$

Net Property, plant & Equipment

$ $327,500$

$ $327,500$

Depreciation expense

$ $10,000$

The average total life span of Huy's gross depreciable assets as of $2022$ is: $($Pick closest number$)$

A$.$

$10$ years

B$.$

$36$ years

C$.$

$13$ years

D$.$

$33$ years