On September 30, 2016, Bricker Enterprises purchased a machine for $200,000. The estimated service life is 10 years with a $20,000 residual value. Bricker records partial-year depreciation based on the number of months in service. Depreciation (to the nearest dollar) for 2017, using sum-of-the-years' digits, would be:

		$31,909.
		$29,455.
		$35,456.
		$54,000.