A company purchased equipment for $$180,000$ on January $1$ of its first year. The equipment$$s original estimated useful life is $3$ years and its estimated salvage value is $$30,000.$ The company uses the straight$-$line method of depreciation. On December $31$ of its third year, before year$-$end adjusting entries have been recorded, the company decides to extend the estimated useful life $1$ year giving it a total life of $4$ years. The company did not change the salvage value and continues to use the straight$-$line method. How much depreciation expense should be recorded for the third year?