Harris Co. takes a full year's depreciation expense in the year of an asset's acquisition and no depreciation expense in the year of disposition. Data relating to one of Harris's depreciable assets at December 31, 2021 are as follows: Acquisition year 2019 $280,000 Residual value 40,000 Accumulated depreciation 192,000 Estimated useful life 5 years Cost Using the same depreciation method as used in 2019, 2020, and 2021, how much depreciation expense should Harris record in 2022 for this asset? a) $32,000 b) $64,000 Oc) $56,000 d) $48,000