On April 8, 2009, Jupitor Corp. acquired equipment at a cost of $480,000. The equipment is to be depreciated by the straight-line method over six years with no provision for salvage value. Depreciation for fractional years is computed by rounding the ownership period to the nearest month. Depreciation expense recognized in 2009 will be: (Round your answer to the nearest dollar amount.) 

$60,000. 

$80,000. 

$40,000. 

$53,333.