Dapple Contractors purchased a machine for $575,000 on January 1, 2020. The machine will be depreciated with the straight-line depreciation method over a useful life of 8 years, with a residual value of $15,000. At the beginning of 2022, a major overhaul costing S106,000 was made. After the overhaul, the machine's residual value is estimated to be $18,000, and the machine is expected to have a remaining useful life of 9 years. Required: (1) Determine depreciation expense for 2020. (2) Determine depreciation expense for 2023