Equipment was acquired on January 1, 2016 at a cost of 90.000 TL. The equipment was originally estimated to have a residual value of 5.000 TL and estimated useful life of 10 years. Depreciation has been recorded through December 31, 2019 using the straight-line method. On January 1, 2020 the estimated residual value was revised to 6.000 TL and the useful life was revised to a total of 8 years. What would be the depreciation expense for the year 2020?

a.10.500

b.11.500

c.12.500

d.13.500