Safe Shipment Company purchased a delivery truck on January 1, 2015, at a cost of $ 120,000. The estimated useful life of the truck is 10 years, with an estimated salvage value of $ 10,000. On January 1, 2018 the airline revises the total estimated useful life to 8 years with a revised salvage value of $ 5,000. Required: Assuming the straight-line method is used, compute the revised depreciation expense for the year ended December 31, 2018.