The Art of Yum purchased a machine for $360,000 on January 1, 2020. Yum depreciates machines of this type by the straight- line method over a five-year period using no salvage value. Due to an error, no depreciation was taken on this machine in 2020. Yum discovered the error in 2021. What amount should Yum record as depreciation expense for 2021? The tax rate is 25% Multiple Choice O $54,000. $108,000 $72.000 $144,000