An asset was purchased for $130,000 on January 1, Year 1 and originally estimated to have a useful life of 11 years with a residual value of $10,000. 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 $2,000. Calculate the third-year depreciation expense using the revised amounts and straight-line method. Oa. $27,045.45 Ob. $26,545.45 Oc. $27,545.45 Od. $25,545.45