Ceila Manufacturing Purchased Equipment on January 1, 2011 for $275,000

Ceila Manufacturing purchased equipment on January 1, 2011 for $275,000. It was estimated that the equipment would have a residual value of $25,000 at the end of its useful life. The asset's useful life was estimated at 5 years or 10,000 units of output. The company has a December 31 year end. Assuming the company uses the double-declining-balance depreciation method, what is the depreciation expense for 2012?

A) $66,000
B) $99,000
C) $110,000
D) $165,000