Equipment with a cost of $61,425, an estimated residual value of $2,925, and an estimated life of 15 years was depreciated by the straight-line method for 7 years. Due to obsolescence, it was determined that the remaining useful life should be shortened by 5 years and the residual value changed to zero. The depreciation expense for the current and future years is

a.$11,375

b.$2,844

c.$27,300

d.$2,275