In its first year of operation, Camsung Corporation purchased equipment at a cost of $200,000. The equipment is expected to have a 5 year useful life with no residual value. Therefore, depreciation for YR1 is $40,000. Camsung uses the revaluation model to measure property, plant, and equipment. At the end of YR1, the buildings fair value was $168,000. What is the amount of the depreciation expense that would be recorded for YR2?

A- $40,000

B- $42,000

C- $52,000

D- None of the above