Equipment with a cost of $166,884 has an estimated residual value of $9,124 and an estimated life of 3 years or 14,112 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 3,610 hours?

a.$43.70

b.$52,586.67

c.$3.00

d.$40,356.69

Please answer it asap