An asset was purchased for $141,000.00 on January 1, Year 1 and originally estimated to have a useful life of 9 years with a residual value of $8,500.00. 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 $1,800.00. Calculate the third-year depreciation expense using the revised amounts and straight line method. Select the correct answer. $28,438.89 526438.89 $27.93889 $27,438.89