Tangerine Corp. constructed a machine at a total cost of $228 million. Construction was completed at the end of 2017 and the machine was placed in service at the beginning of 2018. The machine was being depreciated over a 10-year life using the sum-of-the-years'-digits method. By that method, accumulated depreciation at the end of 2020 is $108.0 million. The residual value is expected to be $8.0 million. At the beginning of 2021, Tangerine decided to change to the straight-line method. Ignoring income taxes, what will be Tangerine's depreciation expense for 2021?