Tatsuo Corporation purchased farm equipment on January 1, 2019, for $299,000. In 2019 and 2020, Tatsuo depreciated the asset on a straight-line basis with an estimated useful life of five years and a $114,000 residual value. In 2021, due to changes in technology, Tatsuo revised the residual value to $33,000 but still plans to use the equipment for the full five years. What depreciation would Tatsuo record for the year 2021 on this equipment?