Use the Following Information to Answer the Next Three Questions

Use the following information to answer the next three questions.
On January 1, 2013, BelgianAir purchases an airplane for €14,400,000.The components of the airplane and their useful lives are as follows:
$\begin{array}{|c|c|c|}\hline \text { Component } & \text { Cost } & \text { Usefull life } \\\hline \text { Frame } & € 7,200,000 & 24 \text { years } \\\hline \text { Engine } & 4,800,000 & 20 \text { years } \\\hline \text { Other } & 2,400,000 & 10 \text { years } \\\hline\end{array}$ BelgianAir uses the straight-line method of depreciation.The asset is assumed to have no salvage value.
-Under US GAAP, the entry to record depreciation expense on the asset at December 31, 2014 will include

A) a credit to accumulated depreciation of €1,200,000.
B) a debit to depreciation expense of €1,440,000
C) a debit to depreciation expense of €800,000.
D) a credit to accumulated depreciation of €600,000.