On January 1, 2010, Bart Company purchased equipment at a cost of $100,000. The equipment was estimated to have a useful life of 4 years and a salvage value of $10,000. Bart uses the sum-of-the-years'-digits method of depreciation. What should the accumulated depreciation be on December 31, 2012?

Select one:

a.

$90,000

b.

$84,000

c.

$72,000

d.

$81,000

e.

$63,000