Compatibility Services acquired an $80,000 machine on January 1, 20X3. The machine is estimated to have a useful life of 8 years, and a residual value of $4,000. For units-of-production depreciation purposes, the machine is expected to produce 400,000 units. If Compatibility Services uses double-declining-balance depreciation, what is the depreciation expense in 20X4?

A) $ 19,000

B) $ 10,000

C) $15,000

D) $9,500

E) $16,000

Note: Please show math for answer.