Crane Towing Company purchased a tow truck for $ 139,200 on January 1, 2020. It was originally depreciated on a straight-line basis over 10 years with an assumed salvage value of $ 28,800. On December 31, 2022, before adjusting entries had been made, the company decided to change the remaining estimated life to 4 years (including 2022) and the salvage value to $ 4,000. What was the depreciation expense for 2022?

Depreciation expense for 2022 $?