Lexis Company purchased equipment on 1 January 2012 for $35 500. The estimated useful life of the equipment was 7 years and the estimated residual value was $4 000. After using the straight-line method of depreciation for 3 years, the estimated useful life was revised to 9 years on 1 January 2015. How much is depreciation expense for 2015?

$3 000

$3 667

$2 000

$2 444