On 1 January 2013, Zane Manufacturing Company Purchased a Machine

On 1 January 2013, Zane Manufacturing Company purchased a machine for $40 000. The company expects to use the machine a total of 24 000 hours over the next 6 years. The estimated sales price of the machine at the end of 6 years is $4 000. The company used the machine 8 000 hours in 2013 and 12 000 in 2014. What is the carrying amount of the machine at the end of 2014 if the company uses straight- line depreciation?

A) $10 000
B) $28 000
C) $20 000
D) $17 778