On January 2, 2010 the Hanover Company purchased some office equipment for $20,000. The equipment is expected to have a beneficial life of five years and a salvage value of $2,000. The depreciation to be recorded for the year at the end of 2010, presumptuous use of the straight line method is (a) $3,600. (b) $8,000. (c) $6,000. (d) $4,800.