B Company switched from the sum-of-the-years-digits depreciation method to straight-line depreciation in 2016. The change affects machinery purchased at the beginning of 2014 at a cost of $80,100. The machinery has an estimated life of five years and an estimated residual value of $4,005. What is B's 2016 depreciation expense?

15,219.

10,146.

20,292.

21,360.