An asset was purchased for $126,000 on January 1, Year 1 and originally estimated to have a useful life of 11 years with a residual value of $12,500. 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 $2,800. Calculate the third-year depreciation expense using the revised amounts and straight-line method. Round your answer to the nearest dollar. Oa. $26:141 Ob. $26.641 Oc. $25.641 Od. $24.641