The 2016 financial statements of Willamette Valley Vineyards, Inc. include the following footnote:

Note 4. Property and Equipment

December 31,

	2016		2015
Construction in progress	$ 449,409		$482,284
Land	8,063,716		5,089,472
Winery building and hospitality center	14,458,309		13,756,320
Equipment	10,122,593		9,055,987
	33,094,027		28,384,063
Less accumulated depreciation	(12,897,082	)	(11,654,901	)
	20,196,945		16,729,162
Depreciation expense	$ 1,254,455		$ 1,194,191

The average useful life of Willamette's depreciable assets at the end of fiscal 2016 is:

Select one:

A. 14.2 years

B. 19.6 years

C. 2.4 years

D. 21.7 years

E. None of the above