What is the depreciation for 2021 using the sum of years' digit?

Captive Company purchased a factory equipment on October 1, 2020 costing P960,000.In view of pending technological developments it is estimated that the machine will have a resale value upon disposal in four and one half years of P70,000 and the disposal cost will be P10,000. What is the depreciation for 2021 using sum of years' digits?* O 230,000 160,000 O 320,000 O 150,000