On two successive balance sheets, Mandy Ltd reported Accumulated Amortization, Equipment at

Dec 31, 2018................................................................ $200,000

Dec 31, 2019.................................................................. 220,000

During 2019, equipment with an original cost of $10,000 and accumulated amortization of $8,000 was sold at book value. Therefore, Amortization Expense reported for calendar 2019 was:

A. $ 28,000

B . $ 20,000

C. $ 12,000

D. $ 8,000

E. None of the above