Hybrid Ltd. purchased equipment on January 1, 2019, for $900,000, estimating a six-year useful life and no residual value. In 2019 and 2020, Hybrid depreciated the asset using the straight-line method. In 2021, Hybrid changed to sum-of-years'-digits depreciation for this equipment. What depreciation would Hybrid record for the year 2021 on this equipment? (Do not round your depreciation rate.)

• a). $150,000.

• b). $120,000.

• c). $240,000.

• d). $300,000.