On September 30, 2021, Bricker Enterprises purchased a machine for $204,000. The estimated service life is 10 years with a $22,000 residual value. Bricker records partial-year depreciation based on the number of months in service. Depreciation (to the nearest dollar) for 2021, using sum-of-the-years'-digits method, would be: (Do not round intermediate calculations.)

Multiple Choice

a) $8,273.

b) $26,738.

c) $29,709.

d) $9,273.