Kansas Enterprises purchased equipment for $81,000 on January 1, 2018. The equipment is expected to have a ten-year life, with a residual value of $8,100 at the end of ten years. Using the straight-line method, depreciation expense for 2019 and the book value at December 31, 2019 would be:

A. $7,290 and $58,320.

B. $8,100 and $56,700.

C. $8,100 and $64,800.

D. $7,290 and $66,420.