MoonZ company purchased equipment for $72,000 on January 1, 2019. The equipment is expected to have a five-year life and a residual value of $6,000.

Using the sum-of-the-years'-digits method, depreciation for 2019 and book value at December 31, 2019, would be:

a) $24,000 and $42,000

b) $22,000 and $50,000

c) $22,000 and $44,000

d) $24,000 and $48,000