Equipment was acquired on January 1, 2008, at a cost of $95,000. The equipment was originally estimated to have salvage value of $4,000 and an estimated life of 11 years. Depreciation has been recorded through December 31, 2012, using the straight-line method. On January 1, 2013, the estimated salvage value was revised $6,000 and the useful life was revised to a total of 8 years.

1) Determine the depreciation for 2013