On March 12, Year 1, Shoreham, Inc

On March 12, Year 1, Shoreham, Inc. acquired melting equipment for $45,600. The estimated life of the equipment is 6 years, with an estimated residual value of $2,400.
-Refer to above data. In its financial statements, Shoreham uses straight-line depreciation with the half-year convention. The book value of the equipment at December 31, Year 2, will be:

A) $26,600.
B) $42,000.
C) $34,800.
D) Some other amount.