Equipment with a cost of $158,174.00 has an estimated residual value of $9,906.00 and an estimated life of 3 years or 12,613 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 3,253 hours? Select the correct answer. O $38, 239.58 $3.00 O $49,422.67 O$45.58