On January 1, Year 1, Nash Corporation purchased equipment for $657,000. In Years 1 and 2, Nash depreciated the asset on a straight-line basis with an estimated useful life of eight years and a $13,000 residual value. At the beginning of Year 3, Nash revised the useful life to a total of 4 years with no residual value. What depreciation would Nash record for the Year 3 on this equipment?