On January 1, 2012, Neal Corporation acquired equipment at a cost of $1,200,000. Neal adopted the sum-of-the-years'-digits method of depreciation for this equipment and had been recording depreciation over an estimated life of ten years, with no residual value. At the beginning of 2015, a decision was made to change to the straight-line method of depreciation for this machine.

The amount that Nobel should record as depreciation expense for 2015 is?

$120,000.
		$168,000.
		$240,000.
		none of these are correct.