Hahn Co. takes a full year's depreciation expense in the year of an asset's acquisition and no depreciation expense in the year of disposition.

Hahn Co. takes a full year's depreciation expense in the year of an asset's acquisition and no depreciation expense in the year of disposition. Data relating to one of Hahn's depreciable assets at December 31, 2013 are as follows:Acquisition year 2011Cost $210,000Residual value 30,000Accumulated depreciation 144,000Estimated useful life 5 yearsUsing the same depreciation method as used in 2011, 2012, and 2013, how much depreciation expense should Hahn record in 2014 for this asset?