Marigold Corp. purchased factory equipment that was installed and put into service January 2, 2020, at a total cost of $156000. Salvage value was estimated at $9000. The equipment is being depreciated over four years using the double-declining balance method. For the year 2021, Marigold should record depreciation expense on this equipment of

$36750.

$39000.

$73500.

$78000.