Tomlin Enterprises made an online purchase of furniture for the office of its new sales manager in September. It arrived on September 30. The furniture cost $3,100. Sales tax was assessed at 10%. Tomlin paid $500 to have the furniture assembled. Installation was completed on October 15. The furniture is expected to last for five years with a salvage value of $300. The new sales manager started working on December 1. What was accumulated depreciation on the furniture (rounded to nearest whole dollar) as of December 31? (Tomlin uses the straight-line method of depreciation.) Select one: a. $150 b. $181 c. $52 d. $60 e. $130