On January 1, 2022, Sandhill Corporation acquired machinery for $1680000. Sandhill adopted the straight-line method of depreciation for this machine and had been recording depreciation over an estimated life of ten years, with no residual value. At the beginning of 2025, a decision was made to change to the double-declining balance method of depreciation for this machine.
The amount that Sandhill should record as depreciation expense for 2025 is
A. $336000.
B. $168000.
C. $294000.
D. $235200.