Canliss Mining uses the retirement method to determine depreciation on its office equipment. During 2016, its first year of operations, office equipment was purchased at a cost of $13,200. Useful life of the equipment averages four years and no salvage value is anticipated. In 2018, equipment costing $4,800 was sold for $570 and replaced with new equipment costing $8,900. Canliss would record 2016 depreciation of:

a) 8,330 b) 4,230 c) none of the above is correct d) 3,300