Equipment with a cost of $446000 has an estimated salvage value of $26000 and an estimated life of 4 years or 10000 hours. It is to be depreciated by the units-of-activity method. What is the amount of depreciation for the first full year, during which the equipment was used 4000 hours?

A:$107750

B:$111500

C:$105000

D:$168000