Tangerine Corporation constructed a machine at a total cost of $140 million. Construction was completed at the end of 2020 and the machine was placed in service at the beginning of 2021. 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 2023 is $64.8 million. The residual value is expected to be $8.0 million. At the beginning of 2024 , Tangerine decided to change to the straight-line method. Ignoring income taxes, what will be Tangerine's depreciation expense for 2024 ? Note: Do not round intermediate calculations. Multiple Choice \$9.6 million $10.8 million \$3.8 million $18.8 million