Wheeler Corporation constructed a building at a cost of $20,000,000, excluding any interest. The weighted-average accumulated expenditures were $8,000,000, actual interest was $1,200,000, and avoidable interest was $600,000. If the salvage value is $1,600,000, and the useful life is 40 years, depreciation expense for the first full year using the straight-line method is Select one: O a. $475,000 Ob. $490,000 Oc. $500,000 O d. $515,000 O e. $675,000