On March 24, 2019, Lion Ltd. purchased a new machine for $100,000. This machine has an eight-year estimated useful life, an estimated residual value of $5,000, and is expected to produce 190,000 units over its useful life. The machine produced 11,000 units in 2019 and 13,000 units in 2020. Using the units of production method, to the nearest dollar, the related Accumulated Depreciation account on the adjusted trial balance at December 31, 2020 would be

a. $5,500.

b. $6,500.

c. $12,000.

d. $12,632.