Equipment was purchased for $90000 on January 1, 2021. Freight charges amounted to $3100 and there was a cost of $11000 for building a foundation and installing the equipment. It is estimated that the equipment will have a $14500salvage value at the end of its 5-year useful life. What is the amount of accumulated depreciation at December 31, 2022, if the straight-line method of depreciation is used? purchase cost 90000 Freight charges 3100 $30360 $35840 $17920: $15180