On September 30, 2021, NY Enterprises purchased a machine for $216,000. The estimated service life is 10 years with a $28,000 residual value. NY 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:

Multiple Choice

• $33,316.

• $37,018.

• $9,818.

• $8,545.