Sandhill Inc. began operations on October 1, 2025. The company acquired a building for $659,500. The useful life of the building is 25 years and the salvage value is $44,100. This is Sandhill's only building. If the company uses straight-line depreciation, the book value of the building on the December 31, 2026 balance sheet should be:
A) $615,400.
B) $659,500.
C) $610,268.
D) $628,730.