Sassy's Sweets Shoppe purchased equipment on January 1. The cost was $18,000, and the equipment had a residual value of $5,000. The equipment was given a useful life of 10 years. After the end of two years, it was determined that the equipment would be obsolete in 5 more years and the residual value would still be $5,000. What will be the depreciation under the straight-line method to the nearest dollar be for the third year? O A. $1,800 O B. $2,080 OC. $10,400 OD. $1,300