Schager Company purchased a computer system on January 1, 2006, at a cash cost of $25,000. The estimated useful life is 10 years, and the estimated residual value is $3,000. The company will use the declining-balance method based on a 200 percent acceleration rate. Depreciation expense for the second year will be:
a. $5,000.
b. $4,000.
c. $3,800.
d. $2,200.
e. None of the above is correct.