On April 2, 2017, Victor Inc. acquired a new piece of filtering equipment. The cost of the equipment was $260,000 with a residual value of $20,000 at the end of its estimated useful life of 4 years.

A: Assume that in its financial statements, Victor uses straight-line depreciation and rounds depreciation for fractional years to the nearest whole month. Depreciation recognized on this equipment in 2017 and 2018 will be?

B: Assume that in its financial statements, Victor uses straight-line depreciation and the half-year convention. Depreciation recognized on this equipment in 2017 and 2018 will be?

C: If Victor uses straight-line depreciation with the half-year convention, the book value of the equipment on Dec 31, 2018, will be?