On September 30, 2021, Bricker Enterprises purchased a machine for $212,000. The estimated service life is 10 years with a $21,000 residual value. Bricker records partial-year depreciation based on the number of months in service. Depreciation (to the nearest dollar) for 2022, using sum-of-the-years'-digits method, would be: (Do not round intermediate calculations.)

Multiple Choice

• $33,859.

• $31,282.

• $37,583.

• $56,700.