Lundholm Company purchased a machine for $108,200 on January 1,2019 . Lundholm depreciates machines of this type by the straight-line method over a 10-year period using no salvage value. Due to a change in sales patterns, on January 1 , 2021, management determines the useful life of the machine to be a total of five years. What amount should Lundholm record for depreciation expense for 2021 ? The tax rate is 25%. $28,853. $3,607. $57,706. $26,148