On January 1, 2018, Green Corporation acquired machinery at a cost of $400,000. Green adopted the double-declining-balance method of depreciation for this machinery and had been recording depreciation over an estimated useful life of ten years, with no residual value. At the beginning of 2020, a decision was made to change to the straight-line method of depreciation for the machinery. Depreciation expense for 2020 is

A) $ 96,000

B) $ 32,000

C) $ 56,000

D) $ 64,000

E) $ 120,000