B Company switched from the sum-of-the-years-digits depreciation method to straight-line depreciation in 2018. The change affects machinery purchased at the beginning of 2016 at a cost of $84,900. The machinery has an estimated life of five years and an estimated residual value of $4,245. What is B's 2018 depreciation expense?

Multiple Choice

$10,754.

$22,640.

$21,508.

$16,131.