Doug Smith Industries purchased warehouses for $$121$ million $($no residual value$)$ at the beginning of $2021.$ The warehouses were being de year life using the sum$-$of$-$the$-$years'$-$digits method. At the beginning of $2024,$ management decided to change to straight$-$line. Ignoring tar entry will include a debit to depreciation expense of:

Note: Round your answer to $2$ decimal places.

Multiple Choice

$$12\mathrm{.}10$ million.

$$8\mathrm{.}80$ million.

$$61\mathrm{.}60$ million.

$$59\mathrm{.}40$ million.