Starling company purchased machinery at the beginning of year 1 at a cost of $86,100. the machinery has an estimated life of five years and an estimated residual value of $4,305. accumulated depreciation using the syd depreciation method amounted to $49,077 at the end of year 2 (comprised of $27,265 for year 1 and $21,812 for year 2). starling switched to the straight-line depreciation method at the beginning of year 3. what is the year 3 depreciation expense relating to this machinery?