An asset was purchased for $133,000 on January 1, Year 1 and originally estimated to have a useful life of 8 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 $1,600. Calculate the third-year depreciation expense using the revised amounts and straight-line method. Round your answer to the nearest dollar. Oa. $25,350 Ob. $25,850 Oc. $26,350 Od. $24,350