Equipment Costing $70000 with a Salvage Value of $14000 and an Estimated

Equipment costing $70000 with a salvage value of $14000 and an estimated life of 8 years has been depreciated using the straight-line method for 2 years. Assuming a revised estimated total life of 5 years and no change in the salvage value the depreciation expense for year 3 would be

A) $ 8400.
B) $18667.
C) $14000.
D) $11200.