Use the following information for questions $18-20$

Malinois Inc. purchased equipment for $$72,000$ on January $1,2021.$ The equipment is expected to have a five$-$year life and a residual value of $$6,000.$

Using the straight$-$line method, the book value at December $31,2021,$ would be:

A$)$ $$57,600.$

B$)$ $$51,600.$

C$)$ $$58,800.$

D$)$ $$52,800.$

Using the double$-$declining$-$balance method, depreciation for $2022$ would be:

A$)$ $$28,800.$

B$)$ $$18,240$

C$)$ $$17,280$

D$)$ None of these answer choices are correct.

Using the sum$-$of$-$the$-$years'$-$digits method, depreciation for $2021$ and book value at December $31,2021,$ would be: $($Do not round depreciation rate per year$)$

A$)$ $$22,000$ and $$44,000$ respectively.

B$)$ $$22,000$ and $$50,000$ respectively.

C$)$ $$24,000$ and $$48,000$ respectively.

D$)$ $$24,000$ and $$42,000$ respectively.