Barber, Inc., followed the practice of depreciating its building on a straight-line basis. A building was purchased in 2003 and had an estimated useful life of 20 years and a residual value of

$20,000. The company's depreciation expense for 2003 was $20,000 on the building. What was the original cost of the building?

a. $360,000 a $400,000

b. $380,000 (dy $420,000