Miller Company acquired a machine for $420,000 on June 30, year 2. The machine has a seven-year life, no salvage value, and was depreciated using the straight-line method. On August 31, year 4, a test for recoverability reveals that the expected net future undiscounted cash inflows related to the continued use and eventual disposal of the machine total $275,000. The machine’s actual fair value on August 31, year 4, is $261,000. Assuming a loss on impairment is recognized August 31, year 4, what is Miller’s depreciation expense for September year 4?