On January 1, 2017, Blade Inc. purchased a machine for $104,000. Blade depreciated the machine with the straight-line depreciation method over a useful life of 10 years, using a residual value of $4,000. At the beginning of 2019, a major overhaul, costing $30,000, was made. After the overhaul, the machine's residual value is estimated to be $6,000, and the machine is expected to have a remaining useful life of 12 years. Required: Determine the depreciation expense for 2019.