Equipment with a cost of $145,055 has an estimated residual value of $9,723 and an estimated life of 6 years or 13,479 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 3,833 hours? a.$22,555.33 b.$38,484.13 c.$24,175.83 d.$38,519.43