4.Equipment was purchased for $45，000. Freight charges amounted to $2，500 and there 500 for building a foundation and installing the equipment. It is estimated that the equipment will have a $5，000 salvage value at the end of its 4-year useful life. Depreciation expense each year using the straight-line method will be:
(A) $12,750.
(B) $13,375.
(C) $14，000.
(D) $11,875.