On January 1, 2022, Crane Corporation acquired equipment at a cost of $732000. Crane adopted the sum-of-the-years'-digits 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 $146400.$91500.$38125.$61000