The answer is B, but i don't understand how. can someone please explain please.

Use the following information for Questions 1-8. ABC Company purchased a tractor for $97,000 on July 1, 2017. On that same day, the company paid $3,000 to have the equipment delivered. The tractor had a retail value of $108,000, but ABC received a discount on the purchase. ABC management determined that the tractor would be useful for 5 years with no salvage value. The company uses the straight-line method for depreciation. 2. Determine the depreciation expense for 2017. A. $9,700 B. $10,000 C. $10,800 100,00015=20,000 per y D. $19,400 E. $20,000 F. $21,600