Regal Company purchased a machine with a 4-year estimated useful life and an estimated 10%

salvage value for $80,000 on January 1, Year 6. In its income statement, what should Regal report as

the depreciation expense for Year 8 using the double-declining-balance (DDB) method?

1. $ 9,000.
2. $10,000.
3. $18,000.
4. $20,000.