what's the answer

ABC Corp purchased machinery for $243,895 on May 1, Year 3. The machinery was estimated to have a useful life of ten (10) years and 19,351 working hours, and a residual value of $11,623. In Year 4, the company used the machinery for 2,045 hours. Using the working hours as the useful life and units-of-production method, how much depreciation expense would be recorded for this machinery in Year 4? O a $25,774 O b. $24,546 O C. $26,387 O d. $23,933 O e. $25,160