60. On January 1, 2022, Knapp Corporation acquired machinery at a cost of $1,250,000. Knapp adopted the double-declining balance method of depreciation for this machinery and had been recording depreciation over an estimated useful life of ten years, with no residual value. At the beginning of 2025 , a decision was made to change to the straightline method of depreciation for the machinery. The depreciation expense for 2025 would be