Harley Davis Inc. started its unicycle manufacturing business in 2018 and acquired $600,000 of equipment at the beginning of 2018. It decided to use the double-declining balance (DDB) depreciation on its equipment with no residual value and a 10-year useful life. In 2020 it changed to the straight-line depreciation method. Depreciation computed for 2018-2019 is presented below:

Year DDB

2018 $120,000

2019 96,000

In 2020, what would Harley Davis report for depreciation expense?