On January 1, 2009, ABC Corporation acquired equipment at a cost of $540,000. ABC adopted the sum-of-the-years-digits method of depreciation for this equipment and had been recording depreciation over an estimated life of eight years, with no residual value. At the beginning of 2012, a decision was made to change to the straight-line method of depreciation for this equipment. The depreciation expense for 2012 would be