USCPAのFARの問題です。下記答えはB なのですが、なぜＢの＄12,000が正解かわかりません。どなたか解説できるか…

Question

USCPAのFARの問題です。下記答えはB なのですが、なぜＢの＄12,000が正解かわかりません。どなたか解説できるかたおられますか？よろしくお願いいたします。On January 1, year 1, a company acquires machinery for $60,000 and depreciates it using the
straight‐line method with a half‐year convention and an estimated useful life of five years. The
company estimates that the machinery will have no salvage value. During year 3, the company
determines that the machinery has appreciated and has a value of $65,000. What amount
should the company report as depreciation expense for the year ended December 31, year 3,
for the machinery?
a. $6,000
b. $12,000
c. $13,000
d. $15,000

Answer 1

$60,000÷5=$12,000

> During year 3, the company
determines that the machinery has appreciated and has a value of $65,000.

は depreciation expense の算定に無関係。