Carla Vista Ltd. acquires a new machine. It is comprised of two different components (A and B) that are expected to be overhauled at different times. The acquisition costs of the components are as follows: Component A: $199000 Component B: $246000 Component A is expected to have a useful life of 5 years and a residual value of $23100 before the first major overhaul is required. Component B is expected to have a useful life of 7 years and a residual value of $18800 before its first overhaul. Carla Vista uses straight-line depreciation for all its equipment. At the beginning of year 6, component A undergoes a major overhaul at a cost of $101400. The work is expected to extend its life by 3 years, but the residual value will then be zero. What is the carrying amount of component A one year after the overhaul? $83000 $41500 $67600 $124500