Kierov Inc

Kierov Inc.purchased a building for $800,000 on January 1, 2000.At the time of acquisition, the building had an estimated residual value of $300,000 and an estimated useful life of twenty years.The company has recorded monthly depreciation using the straight-line method.On January 1, 2010, it is decided to put the building up for sale at the price of $1,200,000.At December 31, 2010, the building is still for sale.The correct depreciation to record for 2010 is

A) $25,000.
B) nil.
C) $40,000.
D) $60,000.