At the beginning of 2011, Robotics Inc. acquired a manufacturing facility for $12 million. $9 million of the purchase price was allocated to the building. Depreciation for 2011 and 2012 was calculated using the straight-line method, a 25-year useful life, and a $1 million residual value. In 2013, the estimates of useful life and residual value were changed to 20 years and $500,000, respectively. Assume that 2011 depreciation was incorrectly recorded as $32,000. This error was discovered in 2013.

What is depreciation on the building for 2013 assuming no change in estimate of useful life or residual value?