The 2011 financial statements of Lowell Inc. include the following foot Construction in progress Land and improvements Winery building and hospitality center Equipment Less accumulated depreciation Depreciation expense The average useful life of Willamette's depreciable assets at the end of fiscal 2011 is: A. 9.8 years B. 10.4 years C. 16.6 years D. 19.5 years E. None of the above