Use the following the answer questions $41-42$:

On October $1^{st},2016,$ Dole Company places a new asset into service. The cost of the asset is $$60,000$ with an estimated $5-$years life and $$15,000$ salvage value at the end of its useful life.

$41.$ What is the depreciation expense for $2016$ if Dole Company use the straight$-$line method of depreciation?

A$)$ $$2,250$

B$)$ $$12,000$

C$)$ $$3,000$

D$)$ $$6,000$

$42.$ What is the book value of the plant asset on the December ${31}^{st},2016,$ balance sheet assuming that Dole Company uses the double$-$declining$-$balance method of depreciation?

A$)$ $$39,000$

B$)$ $$45,000$

C$)$ $$54,000$

D$)$ $$57,000$