Shamrock purchased a piece of equipment that cost $201,000 on January 1, 2020. The equipment has the following components.

Component		Cost		Residual Value			Estimated Useful Life
A		$70,030		$6,800				10 years
B		52,420		5,070				5 years
C		78,550		3,670				12 years

Compute the depreciation expense for this equipment at December 31, 2020.

Depreciation expense