The San Antonio Spurs purchased athletic equipment on January 1, 2019, for $100,000. In 2019, the Spurs depreciated the equipment on a straight-line basis with an estimated useful life of five years and $10,000 residual value. In 2020, due to changes in technology, the Spurs revised the residual value to $5,000 and only planned to use the equipment three years total (through 2021). What should the Spurs record as depreciation expense in 2020