On January 1, 2008, Nobel Corporation acquired machinery at a cost of $600,000. Nobel adopted the straight-line method of depreciation for this machine and had beenrecording depreciation over an estimated life of ten years, with no residual value. At the beginning of 2011, a decision was made to change to the double-decliningbalance method of depreciation for this machine. The amount that Nobel should record as depreciation expense for 2011 is??