Maxwell Tax Planning Service bought communications equipment for $10,800 on January 1 of the current year. The equipment has an estimated useful life of five years and zero residual value. Maxwell uses the straight-line method to calculate depreciation and records depreciation expense in the books at the end of each month. As of June 30 of the current year, the balance in the Accumulated Depreciation account for this equipment is ________.

A) $180

B) $2,160

C) $900

D) $1,080