On January 1, 2019, Fields purchased a machine for $40,000. On that same date, Fields paid shipping expenses of $1,000 to have it delivered as well as installation costs of $1,400. Fields estimated the machine would have a useful life of ten years and an estimated salvage value of $5,000. If Fields records depreciation using the straight-line method, depreciation expense for 2019 is

a. $3,500.

b. $3,600.

c. $3,740.

d. $4,240.