Equipment with a cost of $70,334, an estimated residual value of $6,058, and an estimated life of 14 years was depreciated by the straight-line method for 5 years. Due to obsolescence, it was determined that the remaining useful life should be shortened by 4 years and the residual value changed to zero. The depreciation expense for the current and future years is Oa. $5.264.25 Ob. $3.384.16 Oc. $9,475.66 Od. $22,955.71