What is the depreciation, for the year of acquisition and for the following year of a fixed asset acquired on October 1 for $500,000, with an estimated life of 5 years, and residual value of $50,000, using the straight-line method. Assume a fiscal year ending December 31.

	a.	Yr. of acquisition: $22,500; following year: $180,000
	b.	Yr. of acquisition: $22,500; following year: $90,000
	c.	Yr. of acquisition: $90,000; following year: $90,000
	d.	Yr. of acquisition: $50,000; following year: $90,000