The following tables shows a company's CAPEX forecast in each of the following years

Forcast year		Capex in $		Useful life of New assets
1		18		10
2		20		10
3		36		10
4		47		10
5		28		10

Assuming the use of the mid year convention, what would be the depreciation on the new assets in Year 1 of the forecast?

a. 1.8

b. 0.9

c. 2.5

d. 3.3