Vaughn Manufacturing purchased a tooling machine on January 3, 20Y1 for $890,000. The machine was being depreciated on the straight-line method over an estimated useful life of 10 years, with no salvage value. At the beginning of 20Y8, the company paid $215,000 to overhaul the machine. As a result of this improvement, the company estimated that the useful life of the machine would be extended an additional 5 years (15 years total). What is the 20Y8 depreciation expense for the machine?