Oregon Company is in the process of preparing its financial statements for 2017. Assume that no entries for any depreciation or accounting changes have been recorded in 2017. The following information related to depreciation of fixed assets is provided to you: During 2017, Oregon changed from the double-declining balance method for itsbuildingto the straight-line method. The building originally cost $800,000. It had an original useful life of 20 years and a salvage value of $80,000. Purchase date was 1/1/15. Following all appropriate adjusting/closing journal entries, the 2017 depreciation expense for thebuildingwill be:

Select one:

a. $169,200b. $188,000c. $31,556d. $36,000e. $30,444