Boston Corporation acquired a machine for $33,000 and has recorded depreciation for two years using the straight-line method over a fi ve-year life and $6,000 residual value. At the start of the third year of use, Boston revised the estimated useful life to a total of 10 years.

Estimated residual value declined to $0.

How much depreciation should Boston record in each of the asset’s last eight years (that is, year 3 through year 10), following the revision?

a. $13,200

c. $2,775

b. $3,300

d. Some other amount