Big Rock Times Corporation (BRT) acquired equipment on January 1, 2014, for $300,000. The equipment had an estimated useful life of 10 years and an estimated salvage value of $25,000. On January 1 2017, BRT Corporation revised the total useful life of the equipment to 6 years and the estimated salvage value to be $10,000. Compute the book value of the equipment as of December 31, 2017, if BRT Corporation uses straight-line depreciation. OA. $151,667 O B. $148,333 OC. $190,000 D. $155,000