A Corp, which computes depreciation to the nearest whole month, placed a new piece of equipment in operation on July 1, 2018. It was expected to produce 200,000 units of product in its estimated useful life of 8 years. Total cost was $320,000; salvage value was estimated to be $50,000. A Corp employs a December 31 calendar year for financial reporting purposes.If A Corp uses the sum-of-the-years'-digits method of depreciation, the amount of depreciation expense computed for this equipment in 2021 would be: