Siemens AG purchased equipment on January 1, 2019, for $630,000, estimating a seven-year useful life and no residual value. In 2019 and 2020, Siemens AG depreciated the asset using the straight-line method.

In 2021, Siemens AG changed to sum-of-years'-digits depreciation for this equipment.

What depreciation would Siemens AG record for the year 2021 on this equipment? (Do not round your depreciation rate.)

• $75,000.

• $90,000.

• $150,000.

• $180,000.