Red Corp constructed a machine at a total cost of $88 million. Construction was completed at the end of 2017 and the machine was placed in service at the beginning of 2018. The machine was being depreciated over a 7-year life using the straight-line method. The residual value is expected to be $8 million. At the beginning of 2021. Red decided to change to the sum-of-the years'-digits method ignoring income taxes what will be Red's depreciation expense for 2021?