A building was purchased on January 1, 1998, for $240,000 and straight line depreciation method was used. It was estimated that the life was to be 40 years and have a salvage value of $40,000. On January 1, 2011, the company determined that it needed to change its estimated life and salvage value of the building to 20 years remaining and $30,500. What is depreciation expense for the building for 2011?