On 2019 January 1, Marwan Company purchased equipment for OMR 400,000, and installation and testing costs totaled OMR 40,000. The equipment has an estimated useful life of 10 years and an estimated salvage value of OMR 40,000 . If Marwan uses the straight-line depreciation method, the depreciation expense for 2019 is: a. OMR 36,000 . b. OMR 40,000 . c. OMR 44,000. d. OMR 80,000. e. OMR 88,000