ZZ, Inc. purchased a new machine on January 1,2024 for $134,000. The machine was estimated to have a residual value of $15,000 and a life of seven years. The machine will be depreciated using the sum-of-the-years'-digits method. On January 1, 2027, ZZ, Inc. spent $25,000 to overhaul the engine in the machine. This overhaul resulted in ZZ changing the life of the machine from 7 years to 15 years with a residual value at the end of the 15 years being equal to $12,300. Calculate the amount of depreciation expense related to the machine that would appear in ZZ, Inc.'s 2027 income statement