A company purchases a machine for $112,100 on January 1.  It has an estimed residual value of $5,300 and an estimated useful life of 17,800 hours. The machine was used

as follows:

Year 1     3,700 hours

Year 2     4,800 hours

Year 3     5,200 hours

Year 4     5,700 hours

Determine the amount of depreciation expense for the FOURTH year.