Fanell Corporation purchased a depreciable asset for $630,000 on January 1, 2010. The estimated salvage value is $63,000, and the estimated total useful life is 9 years. The straight-line method is used for depreciation. In 2013, Fanestill changed its estimates to a useful life of 5 years with a salvage value of $105,000. What is 2013 depreciation expense? a)$63,000 b)$105,000 c)$168,000 d)$189,000