Plato Corporation Purchased a Machine with a Cost of $165,000

Plato Corporation purchased a machine with a cost of $165,000 and a salvage value of $9,000 on April 1, 2008. The machine will be depreciated over a 12-year useful life using the sum-of-the-years'-digits method. The amount of depreciation Plato Corporation would record for the year ended 12/31/09 would be

A) $22,000.
B) $24,000.
C) $16,500.
D) $22,500.