Rashid Co. purchased a new machine for $197,700 cash on January 2 and the Accumulated Depreciation at the end of year four is $82,000. The machine's useful is 9 years with $13,200 in salvage value. Straight line depreciation is used. On Jan 1, in year 5, Rashid added an Automatic Control System to the machine that costs $10,750, the remaining useful life of the machine did not change. However, the salvage value is now estimated at $7,000. What is the depreciation expense for year 5? O 115,700 21,740 O 23,890 O 20,500