On January 1, 2022, Carla Vista Corporation acquired equipment at a cost of $903000. Carla Vista adopted the sum-of-the-yearsdigits method of depreciation for this equipment and had been recording depreciation over an estimated life of 8 years, with no residual value. At the beginning of 2025, a decision was made to change to the straight-line method of depreciation for this equipment. Depreciation expense for 2025 would be $75250.$180600.$47031.$112875