Equipment with a cost of $$300,000$ has an estimated salvage value of $$20,000$ and an estimated life of $5$ years or $10,000$ 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 for $2,100$ hours?

a$.70,000$

b$.72,500$

c$.75,600$

d$.56,000$

e$.75,000$