On January 1, 2013, apartments plus company purchased an apartment building and related equipment that have the following useful lives, salvage values, and costs.

Building 25-year estimated useful life, 5300,000 salvage value, $2,500,000 cost equipment, 10-year estimated useful life, no salvage value, $300,000 cost

the building has been depreciated under the straight-line method through 2017. In 2018, the company decided to switch to the double-declining-balance method of depreciation for the building. Apartments plus also decided to change the total useful life of the equipment to 12 years, with a salvage value of $10,000 at the end of that time. The Equipment is depreciated using the straight-line method. Compute depreciation expense on the Building and Equipment for 2018.