Panther Corporation purchased a depreciable asset for $610,000 on January 1 , 2019. The estimated residual value is $52,000, and the estimated useful life is 9 years. The straight-line method is used for depreciation. As of December 31,2021 the asset had a carrying value of $424,000. As of January 3, 2022 Panther Corp. changed its estimates to a total useful life of 5 years with a residual value of $87,000. What is the 2022 depreciation expense? a) $186,000 b) $94,200 c) \$62,000