On January 1, year 1, an entity acquires a new machine with an estimated useful life of 20 years for 100,000. The machine has an electrical motor that must be replaced every five years at an estimated cost of 20,000. Continued operation of the machine requires an inspection every four after purchase; the inspection cost is 10,000. The company uses straight-line method of depreciation. What is the depreciation expense for year 1?