Equipment with a cost of $142,378 has an estimated residual value of $9,244 and an estimated life of 6 years or 12,040 hours. It is to be depreciated by the straight-line method. What is the amount of depreciation for the first full year, during which the equipment was used for 3,793 hours?

a.$22,189.00

b.$41,941.63

c.$23,729.67

d.$41,976.73