A motorized cultivator with a first cost of $28,000 and salvage value of 25% of the first cost is depre­ciated by the DDB method over a 5-year period. If the operating cost is $43,000 per year, the depre­ciation charge for year 2 is closest to: (choose one)

(a) $18,000
(b) $11,200
(c) $6720
(d) $4350


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