1. Whittaker Company purchases equipment on July 1, 2020, for $102,000. This equipment has a useful life of five years and a residual value of $12,000. The company uses the straight-line depreciation method. On January 1, 2022, the company extended the estimate of the total useful life to ten years and adjusted the salvage value to $6,000. Compute depreciation expense for 2022. Round your answer to the nearest whole dollar O A) $8,118 B) $12,000 O C) $6,000 D) $9,000