On April 10, 2019, Rio Corp. purchased machinery for $180,000. Residual value was estimated at $4,000. The machinery will be depreciated over ten years using the straight-line method. If depreciation is calculated on the basis of the nearest full month, the related Accumulated Depreciation account at December 31, 2020 will be

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The depreciable cost of the machinery is $180,000 - $4,000 = $176,000. The annual depreciation expense is $176,000 / 10 = $17,600. The monthly depreciation expense is $17,600 / 12 = $1,466.67. 
For the year 2019, the depreciation expense is $1,466.67 × 9 = $13,200.03. 
For the year 2020, the depreciation expense is $1,466.67 × 12 = $17,600.04. 
Therefore, the total accumulated depreciation as of December 31, 2020 is $13,200.03 + $17,600.04 = $30,800.07, which rounds to $30,800. Thus, the answer is B, $30,800.