$15.$ On January $1,$ B&B bought equipment for $$156,000$ plus $7\%$ sales tax with terms $2/10,$ n$/30.$ B&B Tech paid for the machine on January $30$ Transportation charges to deliver the equipment were $$450,$ and installation and testing costs totaled $$2,450.$ The estimated useful life is $8$ years, and the estimated salvage value is $$31,220.$

In addition, B&B paid $$16,000$ on January $1,$ Year $4$ for an improvement to the equipment which increased its useful life to a total of $12$ years. What would be the accumulated Depreciation after Year $3?$

A$.$ $$17,325$

B$.$ $$31,220$

C$.$ $$51,975$

D$.$ $$62,274$

E$.$ None of the Above.