Tiny Co. acquired equipment on January 1, 2019 at a cost of $170,000. The equipment was originally estimated to have a salvage value of $10,000 and an estimated life of 10 years. Depreciation has been recorded through December 31, 2021 using the straight-line method. On January 1, 2022, the estimated salvage value was revised to $16,000 and the useful life was revised to a total of 8 years. What is the revised depreciation expense for 2022