Williams Company purchased a machine costing $26,100 and is depreciating it over a 10-year estimated useful life with a residual value of $3,100. At the beginning of the eighth year, a major overhaul on it was completed at a cost of $8,100, and the total estimated useful life was changed to 12 years with the residual value unchanged. How much is the year 8 depreciation expense assuming use of the straight-line depreciation method?

A. $2,300.

B. $3,920.

C. $3,000.

D. $8,100.