On March 1, 2015, Copy Line paid $102,000 for a new copy machine. It was estimated that the machine would produce 850,000 copies over the next 5 years, at which time it could be sold for $17,000. The copy machine made the following amount of copies during its life:

2015 110,000 copies

2016 168,000 copies

2017 154,000 copies

2018 143,000 copies

2019 87,500 copies

It was sold on June 1, 2019 for $18,500.

Assuming instead that Copy Line uses the Unit of Production method of depreciation, calculate the amount in Copy Lines accumulated depreciation account as of 12/31/17 (after adjustments):

	A.	$15,400
	B.	$18,480
	C.	$38,617
	D.	$43,200
	E.	$51,840

Please select the correct letter choice.