Fernbank Farms This Company Purchased a Semi Truck at the Beginning

Fernbank Farms This company purchased a semi truck at the beginning of 2011 at a cost of $100,000.The truck had an estimated life of 5 years,an estimated residual value of $20,000,and will be depreciated using the straight-line method.On January 1,2013,the company made major repairs of $30,000 to the truck that extended the life 3 years.Thus,starting with 2013,the truck has a remaining life of 5 years and a new salvage value of $8,000.
-Refer to Fernbank Farms.When calculating depreciation for 2013,the company's accountant should

A) add the $30,000 to the book value at December 31,2012,and then allocate the revised depreciation basis over the remaining adjusted useful life of 5 years.
B) report the effect of the change in life as an expense on the income statement in 2011.
C) ignore the change in life on the original cost of $100,000 and depreciate the additional $30,000 cost separately over its useful life.
D) expense the $30,000 and depreciate the original cost of $100,000 over its revised estimated total live of 7 years.