Detailed Answer
Correct answer: (A)
$75,000.
[The depreciation for 2009 was: $500,000 x 4/10 = $200,000.The depreciation for 2010 was: $500,000 x 3/10 = $150,000.This leaves a book value of $150,000 ($500,000 - 350,000), so that the new depreciation would be $75,000 ($150,000 ÷ 2).]