Lois Ltd Purchased Equipment for $ 30,000 on January 1, 2019

Lois Ltd. purchased equipment for $ 30,000 on January 1, 2019, and will use the diminishing-balance method of depreciation. It is estimated that the equipment will have a 3-year life and a $ 3,000 residual value at the end of its useful life. The amount of depreciation expense recognized in the year 2021 will be

A) $ 6,000.
B) $ 4,444.
C) $ 4,800.
D) $ 2,400.