Equipment with a cost of $154,633 has an estimated residual value of $8,909 and an estimated life of 5 years or 14,562 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 3,036 hours? a.$30,381.68 b.$29,144.80 c.$48.00 d.$5.00