On January 1, 2018. Pass Company acquired Study PLC, a British subsidiary, by purchasing all its common stock at book value. Building and equipment were acquired as follows: Date Cost January 1, 2016 100,000 December 31, 2017 130,000 July 1, 2018 100.000 Building and equipment are depreciated using straight- line method and a 10-year life, with no salvage value. Exchange Rates Table January 1, 2016 1 $1.20 December 31, 2017 18 $1.25 2h 18 January 1, 2018 18 $1.25 July 1, 2018 $1.26 November 1, 2018 $1.27 December 26, 2018 $1.31 December 31, 2018 1$1.35 Average for 2018 14 $1.30 Assume the U.S. dollar is the functional currency. Using the appropriate restatement method, what is the amount of accumulated depreciation in dollars Oo. $60,050 O b. $76,300 O c. $60,000 O d. $76,300