Pearson Company (uses straight-line depreciation), bought a machine on january 1, 2017. The machine cost s180,000 and had an expected salvage value of $30,000. The hife of the machine was estimated to be 5 years. The book value of the machine at the beginning of the third year would be. a 560,000 b 5150,000 c $120.000 d $180.000