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
