On January 1, 2016, Knapp Corporation acquired machinery at a cost of $1,250,000. Knapp adopted the double-declining balance method of depreciation for this machinery and had been recording depreciation over an estimated useful life of ten years, with no residual value. At the beginning of 2018, a decision was made to change to the straight-line method of depreciation for the machinery. The estimated life and residual value stayed the same. The depreciation expense for 2019 would be Select one: a. $64,000. b. $91,429. c. $100,000. d. $178,570