An asset that was acquired at a cost of ＄110,000 on 1 January Year 1, has an estimated scrap value of ＄10,000 and an estimated useful life of 4 years, the annual depreciation in Year 3 that is calculated using the sum-of-the-year’s-digits is ______. (a)＄40,000(b)＄20,000(c)＄10,000(d)＄30,000