Equipment Was Purchased at the Beginning of 2009 for $204,000

Equipment was purchased at the beginning of 2009 for $204,000.At the time of its purchase, the equipment was estimated to have a useful life of six years and a residual value of $24,000.The equipment was depreciated using the straight-line method of depreciation through 2011.At the beginning of 2012, the estimate of useful life was revised to a total life of eight years and the expected residual value was changed to $15,000.The amount to be recorded for depreciation for 2012, reflecting these changes in estimates, is

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