Starling Company purchased machinery at the beginning of Year 1 at a cost of $86,100. The machinery has an estimated life of five years and an estimated residual value of $4,305. Accumulated depreciation using the SYD depreciation method amounted to $49,077 at the end of Year 2 (comprised of $27,265 for Year 1 and $21,812 for Year 2). Starling switched to the straight-line depreciation method at the beginning of Year 3. What is the Year 3 depreciation expense relating to this machinery?