On January 1, 2007, Antelope Ltd

On January 1, 2007, Antelope Ltd.purchased a building for $800,000.At this time, 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, 2017, it is decided to put the building up for sale at for $1,200,000.At December 31, 2017, the building is still for sale.The correct depreciation to record for 2017 is

A) $0.
B) $25,000.
C) $40,000.
D) $60,000.