udie Co. purchased a steamroller for $75,000 on October 1 of Year 1. Also associated with this purchase on October 1 of Year 1 were $4,500 in sales taxes and $2,000 in installation costs. Judie Co. paid $500 to have the steamroller insured while it was being shipped, and then another $3,500 to insure it over the next 4 years (in case an employee is accidentally flattened during use). The machine has an estimated useful life of 4 years and an estimated salvage value of $6,000. Judie Co. uses the straight-line method for computing depreciation expense. What is the amount of depreciation expense for the machine for Year 1? Write the dollar amount of your answer (do not write the dollar sign).