Computing Partial Period, Straight$-$Line Depreciation

Garcia Company purchased a building for $$562,500$ on August $1$ of the current year with an estimated residual value of $$45,000.$ Assuming a useful life of $40$ years and that the company uses the straight$-$line depreciation method, compute depreciation expense for the current year ended December $31.$

Note: Carry all decimals in calculations; round the final answer to the nearest dollar.

Depreciation expense for the year $