On June 10, 2020, Beta Corporation purchased machinery for $50,000. The useful life of this machinery is estimated at 5 years, with a $5,000 residual value. (ii). Assume that Beta uses the 200%-declining-balance method and the half- year convention. Depreciation expense will be: Select one: a. $9,000 in 2020 and $14,400 in 2021 O b. $10,000 in 2020 and $16,000 in 2021 c. $18,000 in 2020 and $12,800 in 2021 d. $20,000 in 2020 and $12,000 in 2021