Tillman Company owns a machine that was bought on January. Machine was estimated to have a useful life of five years and a salvage value of $24,000. Tillman uses the sum-of-the-years'-digits method of depreciation. At the beginning of 2005, Tillman determined that the useful life of the machine should have been four years and the salvage value $351200. For the year 2005, Tillman should record depreciation expense on this machine of $19,200. $44,400. $59,200. $70,400