Bethlehem corp. borrows $20,000 at 5% and invests in a new machine with a useful life of 5 years. The new Machine generates additional revenues of $10,000/year and additional cost of $2,000/year. The corporation tax rate is 30%. The depreciation on this machine is

a. 8,000

b. 2,000

c. 2,000

d. 4,000