Harrisburg Furniture Company started construction of a combination office and warehouse building for its own use at an estimated cost of $5,015,100 on January 1, 2014. Harrisburg expected to complete the building by December 31, 2014. Harrisburg has the following debt obligations outstanding during the construction period.

Construction loan11% interest, payable semiannually, issued December 31, 2013		$2,015,200
Short-term loan9% interest, payable monthly, and principal payable at maturity on May 30, 2015		1,628,700
Long-term loan10% interest, payable on January 1 of each year; principal payable on January 1, 2018		1,016,40

Assume that Harrisburg completed the office and warehouse building on December 31, 2014, as planned at a total cost of $5,215,200, and the weighted average amount of accumulated expenditures was $3,812,200. Compute the avoidable interest on this project. (Use interest rates rounded to 2 decimal places, e.g. 7.58% for computational purposes and round final answers to 0 decimal places, e.g. 5,275.) answer: 390231

Compute the depreciation expense for the year ended December 31, 2015. Harrisburg elected to depreciate the building on a straight-line basis and determined that the asset has a useful life of 30 years and a salvage value of $309,000. (Round answer to 0 decimal places, e.g. 5,275.)

I found the answer to be 163540, but my homework is saying that is not the correct answer for deprecation expense