Emir Company Purchased Equipment That Cost $110,000 Cash on January

Emir Company purchased equipment that cost $110,000 cash on January 1,Year 1.The equipment had an expected useful life of six years and an estimated salvage value of $8,000.Emir depreciates its assets under the straight-line method.What are the amounts of depreciation expense during Year 3 and the accumulated depreciation at December 31,Year 3,respectively?

A) $17,000 and $17,000
B) $17,000 and $68,000
C) $68,000 and $17,000
D) $17,000 and $51,000