On April 30, 2017, Tilton Products purchased machinery for $44,000. The useful life of this machinery is estimated at 8 years, with an $4,000 residual value.

Assume that in its financial statements, Tilton Products uses the 200%-declining-balance method and the half-year convention. Depreciation expense in 2017 and 2018 will be:

$5,500 in 2017 and $11,000 in 2018.

$5,500 in 2017 and $9,625 in 2018.

$11,000 in 2017 and $9,625 in 2018.

$11,000 in 2017 and $8,250 in 2018.