BSA Malakas Co. purchased equipment on January 2, 2011 for 50,000. The equipment had an estimated five-year service life. Turtle's policy for 5-year assets is to use the 200% double-declining depreciation method for the first 2 years of the assets lifeand then switch to to the straight line depreciation method. In its December 31, 2013 balance sheet, what amount should BSA Malakas Co. report as a accumulated depreciation for equipment?

a.) 38,000

b.) 30,000

c.) 42,000

d.)39,200