Wheeler Corporation Constructed a Building at a Cost of $20,000,000

Wheeler Corporation constructed a building at a cost of $20,000,000. Average accumulated expenditures were $8,000,000, actual interest was $ 1,200,000, and avoidable interest was $600,000. If the salvage value is $1,600,000, and the useful life is 40 years, depreciation expense for the first full year using the straight-line method is

A) $475,000.
B) $490,000.
C) $515,000.
D) $675,000.