Leman Corporation purchased a plant asset for 300,000 on January 1, 2016. The estimated residual value is 30,000, and the estimated useful life is 9 years. The straight-line method is used for depreciation. On January 1st, 2019 Leman changed its estimates of the useful life to be in total 7 years with a salvage value of 20,000.

What is the 2019 depreciation expense for this pant asset based on the new estimate?