Equipment Was Purchased at the Beginning of 2006 for $204,000

Equipment was purchased at the beginning of 2006 for $204,000. At the time of its purchase, the equipment was estimated to have a useful life of six years and a salvage value of $24,000. The equipment was depreciated using the straight-line method of depreciation through 2009. At the beginning of 2009, the estimate of useful life was revised to a total life of eight years and the expected salvage value was changed to $15,000. The amount to be recorded for depreciation for 2009, reflecting these changes in estimates, is

A) $12,375.
B) $19,800.
C) $22,800.
D) $23,625.