Shamrock Company purchased machinery on January 2, 2015, for $900000. The straight-line method is used and useful life is estimated to be 10 years, with a $79000 salvage value. At the beginning of 2021 Shamrock spent $193000 to overhaul the machinery. After the overhaul, Shamrock estimated that the useful life would be extended 4 years (14 years total), and the salvage value would be $44000. The depreciation expense for 2021 should be