Renewable Energies, Incorporated (REI)paid $100,000 to Purchase a Windmill

Renewable Energies, Incorporated (REI) paid $100,000 to purchase a windmill. The windmill was expected to have a 10-year useful life and a $30,000 salvage value. At the beginning of the fifth year of operation, REI changed the estimated useful life from 10 years to 14 years. Assuming the Company uses the straight-line method, the amount of accumulated depreciation on the Year 6 balance sheet would be

A) $28,000
B) $30,000
C) $32,200
D) $36,400