Odyssey Ltd. purchased machinery on January 1, 2023, for $60,000. The machinery is estimated to have a residual value of $6,000 after a useful life of eight years. 

(a) Calculate the 2023 depreciation expense using the straight-line method. 

(b) Calculate the 2023 depreciation expense using the straight-line method, but assuming the machinery was purchased on September 1, 2023. Do not round intermediate calculations and round the final answer to the nearest dollar.