Equipment was acquired on January 1, 2009, at a cost of $90,000. The equipment was originally estimated to have a salvage of $5,000 and estimated life of 10 years. Depreciation has been recorded through December 21, 2012, using the straight-line method. On January 1, 2013, the estimated salvage value was revised to $6,000 and the useful life was revised to a total of 8 years.

Requirement: Determine the depreciation expense for 2013.