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B Company switched from the sum-of-the-years-digits depreciation method to straight-line depreciation in 2021. The change affects machinery purchased at the beginning of 2019 at a cost of $80,100. The machinery has an estimated life of five years and an estimated residual value of $4,005. What is B's 2021 depreciation expense? Multiple Choice $15,219. $10,146. $20,292 $21,360