Fernbank Farms at the Beginning of Year 1, This Company Purchased a Purchased

Fernbank Farms
At the beginning of Year 1, this company purchased a semi-trailer at a cost of $100,000. The truck has an estimated life of five years and an estimated residual value of $20,000, and it will be depreciated using the straight-line method. On January 1, Year 3, the company made $30,000 worth of repairs to the truck that extended its life by 3 years. Thus, starting with Year 3, the truck has a remaining life of five years and a new salvage value of $8,000.
-Refer to the figure Fernbank Farms.What amount should be recorded as depreciation expense each year starting in Year 3?

A) $12,400
B) $13,600
C) $16,000
D) $18,000