Santa's Gift Corp purchased a gift-wrapping machine on 1/1/17 for $81,000. Santa's originally depreciated the machine over a life of 10 years using straight-line depreciation with salvage of $3,000, but on 1/1/21 Santa realized that the machine was aging fast and was impaired. Now the machine only has a useful life of 4 years remaining with the same salvage value. If Santa continues to use the straight-line depreciation method, what amount of depreciation would be recorded for 2021