At the end of 2021, Thomson did not have any PP\&E. On Jan 1, 2022, Thomson purchased the followino summarizori halai.ins. On. Dec 31, 2022, sudden changes in the operational and market conditions indicate that the sum of undiscounted future cash flows from the factory is now estimated at $450,000. The fair value of the Factory as of the date is $300,000. After recognizing depreciation expense for 2022 as scheduled, Thomson wrote-off the factory. The remaining service life is reduced to additional 6 years and the residual value is updated to $30,000. Depreclation for the factory using these new parameters will start from 2023 with the double-deciling method. What is the total amount of depreciation expense Thomson will recognize at the end of 2028? $3,546,169 $3,430,350 $3,542,506 $3,342,436