Orange Corp. constructed a machine at a total cost of $78 million. Construction was completed at the end of 2014 and the machine was placed in service at the beginning of 2015. The machine was being depreciated over a 7-year life using the sum-of-the-years'-digits method. The residual value is expected to be $6 million. At the beginning of 2018, Orange decided to change to the straight-line method. Ignoring income taxes, what will be Orange's depreciation expense for 2018?

Multiple Choice

• $7.9 million.

• $6.4 million.

• $13.9 million.

• $10.3 million.