Equipment with a cost of $169,093 has an estimated residual value of $9,274 and an estimated life of 6 years or 15,573 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 3,515 hours?

a.$36,072.93

b.$26,636.50

c.$45.47

d.$6.00