On January 1, Interworks paid a contractor to construct a new cell tower at a cost of $850,000.The tower had an estimated useful life of ten years and a salvage value of $100,000.Interworks depreciated the tower using the straight-line method.After using the tower for 6 years, Interworks determines the tower would be useful for a total of 12 instead of the originally estimated 10 years, and the salvage value will remain $100,000.

How muchdepreciation expensewill Interworks recognize for the cell tower inYear 7(first year after the change in estimates is made)?