At the beginning of 2011, Robotics Inc. acquired a manufacturing facility for $12.7 million. $9.7 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 $1.7 million residual value. In 2013, the estimates of useful life and residual value were changed to 20 years and $570,000, 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? (Enter your answer in dollars not in millions.)

Depreciation: