Equipment with a cost of $145,195 has an estimated residual value of $7,369 and an estimated life of 7 years or 15,103 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 3,483 hours? Oa. 531.78494 Ob. 519,68943 Oc57.00 Od $39.99