12. Hannah Corporation purchased machinery on January 1, 2019 for $567,000. The company used the sum-of-the- years-digits method and no salvage value to depreciate the asset for the first two years of its estimated six-year life. On January 1, 2021, Hannah changed to the straight-line depreciation method for this asset. The amount that Hannah should report for depreciation expense on its 2021 income statement is $94,500 $67,500 $108,000 None of the above