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On January 1,2022, Sunland Corporation acquired machinery for $1540000. Sunland adopted the straight-line method of depreciation for this machine and had been recording depreciation over an estimated life of ten years, with no residual value. At the beginning of 2025, a decision was made to change to the double-declining balance method of depreciation for this machine: The amount that Sunland should record as depreciation expense for 2025 is $154000.$308000$215600$269500