Oregon Company is in the process of preparing its financial statements for 2025. Assume that no entries for any depreciation or accounting changes have been recorded in 2025 . The following information related to depreciation of fixed assets is provided to you: During 2025, Oregon changed from the double-declining balance method for its building to the straight-line method. The building originally cost $800,000. It had an original useful life of 20 years and zero salvage value. Purchase date was 1/1/23. Following all appropriate adjusting/correcting journal entries, the 2025 depreciation expense for the building will be: Select one: a. $36,000 b. $31,556 c. $169,200 d. $64,000 e. $44,444