Kansas Enterprises Purchased Equipment for $60,000 on January 1,2018

Kansas Enterprises purchased equipment for $60,000 on January 1,2018.The equipment is expected to have a five-year life,with a residual value of $5,000 at the end of five years.Using the straight-line method,depreciation expense for 2019 and the book value at December 31,2019 would be:

A) $12,000 and $36,000.
B) $12,000 and $31,000.
C) $11,000 and $33,000.
D) $11,000 and $38,000.