can someone explain in detail how the answer is A

A. Are the excess of the book value over the cash received. B. Are recorded as a debit. C. Are reported on a net-of-tax basis if material. D. Are the excess of the cash received over the book value. 65. KEEGAN purchased new equipment for $90,000. Residual value at the end of an estimated four-year service life is expected to be $10,000. During the four-year period, the company expects to use the equipment a total of 5,000 hours. What is the depreciation expense for the second year and the remaining book value of the equipment assuming the firm uses the "Double Declining Balance" method? A. $22,500, $22,500 B. $45,000, $45,000 C. $20,000, $50,000 D. $11,250, $11,250