On January 1, 2022, Oriole Corporation acquired equipment at a cost of $867000. Oriole 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

A. 72250

B. 45156

C. 173400