During calendar 2017, Marcellus Inc.sold equipment for $168,000.The equipment had cost $252,000 and had a book value of $144,000 at the time of sale.Accumulated Depreciation-Equipment was $688,000 at Dec 31, 2016 and $736,000 at Dec 31, 2017.Therefore, Depreciation Expense (Equipment)for 2017 was

A)$60,000. 

B)$96,000. 

C)$156,000. 

D)$192,000.