Massey Company purchased a machine for $45,000. The machine had an expected useful life of 7 years and a $3,000 salvage value.

Massey Company purchased a machine for $45,000. The machine had an expected useful life of 7 years and a $3,000 salvage value. After 3 years of using straight-line depreciation, Massey Company revised the expected life from 7 years to 11 years with no change in expected salvage value. What is the depreciation expense for year 4 for this machine?

a.$3,000

b.$3,214

c.$3,375

d.$6,000