D. Try to choose the correct answer, note that four wrong answers will cancel one correct answer i.e. each wrong answer will be penalized by - 1 pt.): [ 4 pts.] The depreciation charge of a vehicle is $13,194 in year 3 using straight line depreciation method for 8- years period. Which of the following value is closest to the salvage value used in the depreciation calculation if the first cost was $135,000? Select one: O a. 23,558 b. 27,976 c. 29,448 d. 20,614