On January 1, 2021, ABC Company purchased a machine for $105,000. The machine had an estimated useful life of 10 years and a $4,000 residual value. On January 1, 2025, ABC Company determined the life of the machine should be revised from 10 years to 20 years and the residual value adjusted to $1,000 at the end of the twenty years. Assume that ABC Company depreciates its assets using the double-declining balance method of depreciation. Calculate the depreciation expense recorded on the machine for 2026