a company purchased a machine on January 1, 2008, for 110000. the machine was being depreciated using straight-line method over an estimated useful life of 5 years, with a salvage value of 10000. at the beginning of 2012, the company paid 35000 to overhaul the machine. this increased the output of the machine and increased the useful life by 3 years (8 years total). Dep Expense in 2012?