Purim Inc. constructed a building with the following information:

Item	Amount
Total cost of construction	$817,000
Weighted-average accumulated expenditures	$559,000
Avoidable interest	$215,000
Actual interest	$272,000
Estimated salvage value	$43,000
Estimated useful life (years)	43

Depreciation expense for the first full year using the straight-line method would be

$18,000

$19,000

$31,000

$23,000