Royal Dutch Shell PLC (RDS) is a large, multinational oil company. Its wholly owned subsidiary, the Shell Oil Company, is preparing to purchase a semi-submersible oil rig for $15 million. Additionally, it is going to cost $1.5 million to move the oil rig to the Mars oil-field and secure it in location. While preparing the oil field for production, an additional $2.5 million dollars will be spent on research, geological surveys, and training. If this acquisition is going to be depreciated over five years using straight-line depreciation, what are the yearly depreciation expenses in this case?

a) 3.3 million

b) 2.7 million

c) 4.5 million

d) 3.0 million

e) 3.8 million