Consider the following at the date purchase: Cost 250: residual value 40: useful life 5 years: depreciation method, straight line. One full year of depreciation was taken. At the beginning of year 2, change the residual value to 23 and the remaining useful life to 6 years. What is the amount of straight line depreciation for year two? a. 30.83 b. 31.74 c. 35.68 d. 46.25 e. none of the above