On September 19, 2017, Concord Corporation purchased machinery for $472000. Salvage value was estimated to be $25000. The machinery will be depreciated over eight years using the sum-of-the-years'-digits method. If depreciation is computed on the basis of the nearest full month, Concord should record depreciation expense for 2018 on this machinery of...

A. $86854

B. $101611

C. $96465

D. $96229

I keep getting $86,896.8 for an answer and that's not correct.