Excess depreciatin & pup (mini exercises from the Notes, Q.2)

Hello Michael,
the question says: “During the year S sold some PPE to H for $65,000. It had cost $100,000 when new, 4 years ago and its useful life of 9 years had not changed….”

Could you please explain, why do we need to depreciate for total amount $40,000 for 4 years? (and not $100,000 / 9 * 4 = $44,444).

Thank you