ABC Limited purchased a computer for $7,220 on January 1, 20X0. Straight-line depreciation is used for the computer, based on a five-year life and a $1,040 residual value. In 20X2, the estimates are revised. ABC now expects the computer will be used until December 31, 20X3, when it can be sold for $523. What depreciation expense is recorded in 2022 if the company has a December 31 year end? $2,060 $2,113 $2,165 $2,218 $2,271