Wickland Company Installs a Manufacturing Machine in Its Production Facility

Wickland Company installs a manufacturing machine in its production facility at the beginning of the year at a cost of $87,000. The machine's useful life is estimated to be 5 years, or 400,000 units of product, with a $7,000 salvage value. During its second year, the machine produces 84,500 units of product
- Determine the machines' second year depreciation under the straight-line method.

A) $20,880.
B) $17,400.
C) $16,900.
D) $16,000.
E) $18,379.