On January 1, 2016, Melvin Company purchased a bottle-capping machine for $160,000. During its useful life, the company expects that the machine will cap 1,500,000 bottles. The machines expected salvage value is $10,000. During 2016, the machine capped 250,000 bottles and during 2017, the machine capped 300,000 bottles. Assuming units-of-production depreciation, 2017 depreciation expense is:

• 26,666
• 32,000
• 30,000
• 25,000