On January 1, 2014, Coronado Industries purchased equipment at a cost of $399000. The equipment was estimated to have a salvage value of $12000 and it is being depreciated over eight years under the sum-of-the-years'-digits method. What should be the charge for depreciation of this equipment for the year ended December 31, 2021?

a. $11083

b. $48375

c. $10750

d. $49875