On July 1, 2017, a company purchases a bottle labeling machine for $60,000 for use in its manufacturing business. The companys accountant estimates that the equipment will last for five years and estimates it will be sold at the end of that time for $10,000. The accountant estimates the machine is able to bottle 80,000 units before it is sold. Actual usage during the five years is as follows:

2017 25,000; 2018 20,000; 2019 25,000; 2020 40,000; 2021 15,000

The company uses the units of production depreciation method.

What should the company records show for 2020 depreciation expense?