$3$ Equipment was acquired on January $1,2018,$ at a cost of $$105,000.$ The equipment was originally estimated to have a salvage value of $$4,200$ and an estimated life of $10$ years. Depreciation has been recorded through December $31,2021,$ using the straight$-$line method. On January $1,2022,$ the estimated salvage value was revised to $$6,000$ and the useful life was revised to a total of $8$ years.

Determine the depreciation expense for $2022.$

See page $10-15$ of your textbook