An asset was purchased for $100,000 on January 1, Year 1 and originally estimated to be a useful life of 11 years with a residual value of $13,000. At the beginning of the third year, it was determined that the remaining useful life of the asset was only 4 years with a residual value of $2,200. Calculate the third-year depreciation expense using the revised amounts and straight-line method. Oa. $19,49545 Ob. 520,495.45 Oc. 520.995.45 Od. 521.49545