On May 1, 2014, Harvest Inc. purchased a machine for $60,000 to make turkey stuffing, and estimated that the total production of this machine is 100,000 packages of turkey stuffing, and the salvage value is $4,000. The actual production of the machine was 40,000 packages in 2014, 35,000 packages in 2015, and 30,000 packages in 2016. Calculate the depreciation expenses for the year 2016.

a)14000

b)22400

c)16800

d)19600