Rankin, Inc. purchased a truck on January 1, Year 1, for $144,000. At that time, the truck's useful life was an estimated four years with no salvage value. Before the entry to record Year 4 depreciation was made, the truck's estimated useful life was changed to six years with a $2,700 salvage value.
Using straight-line deprecation, what is the Year 4 depreciation expense?
Select one:
A. $18,000
B. $9,000
C. $11,100
D. $4,050