$8.$ On January $1,$ Year $1,$ Desmond Corporation purchased a machine for $$50,000.$ Desmond paid shipping expenses of $$500$ as well as installation costs of $$1,200.$ Desmond estimated the machine would have a useful life of ten years and an estimated salvage value of $$3,000.$ If Desmond records depreciation using the straight$-$line method, depreciation expense for Year $2$ is

a$.$ $$4,870.$

b$.$ $$5,170.$

c$.$ $$5,270.$

d$.$ $$5,570.$