Lexis Company Purchased Equipment on 1 January 2012 for $35

Lexis Company purchased equipment on 1 January 2012 for $35 500. The estimated useful life of the equipment was 7 years and the estimated residual value was $4 000. After using the straight- line method of depreciation for 3 years, the estimated useful life was revised to 9 years on 1 January 2015. How much is depreciation expense for 2015?

A) $2 000
B) $3.667
C) $3 000
D) $2 444