Answer:
correct option is d. $10,602.
Explanation:
given data 
beginning of 2016  cost = $83,700
time period = 5 year
estimated residual value = $4,185
solution
we use here  sum of years digit that will be 
sum of years = 5+4+3+2+1
sum of years = 15 
so here 
Year  2016 
Depreciation = $83,700 - $4,185 
base remaining   = $79515
Life  = 5 
depreciation before change of accounting  =  
  
depreciation before change of accounting  = $26505
and 
Year  2017 
Depreciation = $83,700 - $4,185 
base remaining   = $79515
Life  = 4 
depreciation before change of accounting  =  
   
depreciation before change of accounting  = $21204
so here total depreciation before change of accounting policy is 
total depreciation =  $26505 + $21204 
total depreciation =  $47709
and 
so Net value of asset at start of 2018 = $79515 - $47709 
Net value of asset at start of 2018  = $31806
and 
Straight line depreciation for 2018 = $31806 ÷ 3
Straight line depreciation for 2018 = $10602
so correct option is d. $10,602.