On January 1, Year 1, JIM Company purchased a machine for $550,000. It had a useful life of 10 years and no salvage value. The machine was depreciated by the straight-line method. On January 1, Year 2, JIM decided to change to the sum-of-the-years'-digits method. JIM can justify the change. What should the depreciation expense be on this machine for the year ended December 31, Year 3?