B Company switched from the sum-of-the-years-digits depreciation method to straight-line depreciation in 2021. The change affects machinery purchased at the beginning of 2019 at a cost of $87,300. The machinery has an estimated life of five years and an estimated residual value of $4,365. What is B's 2021 depreciation expense? Multiple Choice $16,587. O $11,058. $22,116. $23,280