Mather Company Purchased Equipment on January 1, 2021, at a Total

Mather Company purchased equipment on January 1, 2021, at a total invoice cost of $336,000; additional costs of $6,000 for freight and $30,000 for installation were incurred.The equipment has an estimated salvage value of $12,000 and an estimated useful life of five years.The balance of Accumulated Depreciation at December 31, 2022, if the straight-line method of depreciation is used is

A) $129,600.
B) $132,000.
C) $144,000.
D) $148,800.