Joe, Inc. purchased a machine on January 1, 2009 for $60,000; the machine had an estimated salvage value of $5,000 and an estimated useful life of 10 years. Early in 2012, it was estimated that the equipment would have a remaining useful life of 5 years (including 2012) and a salvage value of $3,000. If Joe, Inc. uses sum-of-the-years-digits depreciation method, how much depreciation expense will be recognized for 2012?