On July 1, Year 1, Tungushka Corporation purchased factory equipment for $100,000. Salvage value was estimated at $4,000. The equipment will be depreciated over 10 years using the double-declining-balance method. Counting the year of acquisition as one-half year, Tungushka should record Year 2 depreciation expense of A) $17,280 B) $18,000 C) $16,000 D) $20,000