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Bob purchased a truck for $53,000 with a residual value of $26.000 and a life expectancy of 5 years using straight-line depreciation, the amount of

Bob purchased a truck for $53,000 with a residual value of $26.000 and a life expectancy of 5 years using straight-line depreciation, the amount of the depreciation for the test year would be 
A $5,200 
B. $10,600 
C. $5,400. 
D. $5,300

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