On January 1, 2013, Benny. purchased new machinery for $300,000. There is no salvage value. The machinery has an estimated useful life of 5 years, and depreciation is computed by the sum-of-the-years'-digits method. The accumulated depreciation on this machinery at December 31, 2014, should be (note: this is the end of the second year of depreciation) Answer Choices: A. $120,000 B. $200,000 C.$180,000 D. $100,000