ABC Corp purchased machinery for $226,147 on May 1, Year 3. The machinery was estimated to have a useful life of ten (10) years and 17,947 working hours, and a residual value of $10,771. In Year 4, the company used the machinery for 1,901 hours. Using the sum-of-the-years-digits method, how much depreciation expense would be recorded for this machinery in Year 4?