Broadway Ltd. purchased equipment on January 1, 2019, for $780,000, estimating a six-year useful life and no residual value. In 2019 and 2020, Broadway depreciated the asset using the straight-line method. In 2021, Broadway changed to sum-of-years'-digits depreciation for this equipment. What depreciation would Broadway record for the year 2021 on this equipment? (Do not round your depreciation rate.)

A. $208,000.
B. $130,000.
C. $260,000.
D. $104,000.


Answer: A

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