Bonita Industries purchased a depreciable asset for $575000 on January 1, 2018. The estimated salvage value is $62000, and the estimated useful life is 9 years. The straight-line method is used for depreciation. In 2021, Bonita changed its estimates to a total useful life of 5 years with a salvage value of $99000. What is 2021 depreciation expense?

$57000

$152500

$171000

$82800