Vineland Company purchased a computer for \(\$ 60,000\) and placed it in operation on January 2, 1997. Depreciation was recorded for 1997 and 1998 using the straight-line method, a sixyear life, and an expected salvage value of \(\$ 2,400\). The introduction of a new model of this computer in 1999 caused the company to revise its estimate of useful life to a total of four years and to reduce the estimated salvage value to zero.

Compute the depreciation expense on the computer for 1999.