Bramble Corp. purchased a depreciable asset for $835500 on January 1, 2018. The estimated salvage value is $84000, and the estimated total useful life is 9 years. The straight-line method is used for depreciation. In 2021, Bramble changed its estimates to a total useful life of 5 years with a salvage value of $132000. What is 2021 depreciation expense?

multiple choice

$83500

$139250

$226500

$250500