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Crane Company purchased a depreciable asset for $74000 on January 1,2020. The estimated salvage value is $20000, and the estimated useful life is 5 years. The straight-line method is used for depreciation. On January 1,2022, the company made a capital expenditure of $15000 for an addition to the asset. What is depreciation expense for 2022? (Assume that salvage value remains unchanged) $23667 $15800 $21600 $13480