Company A purchased a machine for 143 on Jan 1, Year 1. The salvage value is estimated as 37 and the machine is expected to be in service for 7 years. What is the accumulated depreciation for the machine on Dec 31, Year 3 if the company uses straight-line depreciation for fixed assets?

A.

61.3

B.

106.0

C.

77.1

D.

15.1

E.

45.4