Ortiz purchased a piece of equipment that cost $202,000 on January 1, 2014. The equipment has the following components.

Component		Cost		Residual Value			Estimated Useful Life
A		$70,000		$7,000				10 years
B		50,000		5,000				5 years
C		82,000		4,000				12 years

Compute the depreciation expense for this equipment at December 31, 2014.