$13.$ On January $1,2019,$ Sunland Corporation acquired equipment at a cost of $$786000.$ Sunland adopted the sum$-$of$-$the$-$years$-$digits method of depreciation for this equipment and had been recording depreciation over an estimated life of $8$ years, with no residual value. At the beginning of $2022,$ a decision was made to change to the straight$-$line method of depreciation for this equipment. The depreciation expense for $2022$ would be a$.$ $$98250.$ b$.$ $$65500.$ c$.$ $$157200.$ d$.$ $$40938.$