A company placed an asset into service on Day $1$ of Year $1$ with the following data related to the purchase:

Cost of machinery $$225,000$

Estimated salvage value $$75,000$

Product life hours $75,000$ hours

Useful life $5$ years

Hours used in Year $15,000$ hours

Assume the amount of depreciation expense was recorded. What is the Book value ending December $31$st year $2$ using the sum of digits method.