BSA Malakas Co. purchased equipmemt on January 2, 2011 for 50,000. The equipment has an estimated five -year service life. Turtle's policy for five-year assets is to use the 200% double-declining depreciation method for the first two years of the assets's life and then switch to the straight -line depreciation method, in its December 31, 2013 balance sheet, what amount should BSA Malakas Co. report as accumulated depreciation for equipment?

a.) 38,000

b.) 30,000

c.) 42,000

d.) 39,200