Wickland Company installs a manufacturing machine in its production facility at the beginning of the year at a cost of $141,000. The machine's useful life is estimated to be 20 years, or 400,000 units of product, with a $9,000 salvage value. During its second year, the machine produces 16,000 units of product. Determine the machines' second year depreciation under the units-of-production method. (Do not round intermediate calculations.)

a $5,280.

b $6,600.

c $7,050.

d $5,640.

e $7,500.