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: O a $36,000 O b. $31,556 c. $169,200 d. $64,000 Oe. $44,444