The 2011 financial statements of Lowell Inc. include the following footnote:

Note 4. Property and Equipment

	2011		2010
Construction in progress	$ 333,162		$ 152,039
Land and improvements	2,610,374		2,608,960
Winery building and hospitality center	6,727,419		5,516,343
Equipment	6,347,435		6,030,706
	16,018,390		14,308,048
Less accumulated depreciation	(8,717,653	)	(8,064,058	)
	$ 7,300,737		$ 6,243,990
Depreciation expense	$ 1,257,198		$ 1,146,155

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