On January 1, 2022, Ivanhoe Corporation acquired machinery for $1620000. Ivanhoe 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 2025 , a decision was made to change to the double-declining balance method of depreciation for this machine. The amount that Ivanhoe should record as depreciation expense for 2025 is $324000.$226800.$162000.$283500