On January 1, 2022, Sandhill Corporation acquired equipment at a cost of $804000. Sandhill 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 $100500. $160800. $41875. $67000.