On January 1, 2019, Sandhill Corporation acquired machinery at a cost of $1490000. Sandhill adopted the straight-line method of depreciation for this machine and had been recording depreciation over an estimated life of ten years, with no residual value. At the beginning of 2022, a decision was made to change to the double-declining balance method of depreciation for this machine. The amount that Sandhill should record as depreciation expense for 2022 is $149000. $0. $298000. $ 447000