Fogie Furniture is a furniture making company, specialized in tailor made sofas. Due to increasing demand, the company has decided to purchase an additional fabric cutting machine. The machine is purchased on August 1st of the year, and Fogie Furniture uses the straight-line method to depreciate their non-current assets. What is the total depreciation expense at the end of the same Year (December 31st), if the acquisition cost of the machine is $ 8'000, the residual value is estimated to be $ 800, and the useful life is 6 years?

a. $ 1'200

b. $ 240

c. $ 500

d. None of the above