A company purchased factory equipment on June $1,2022$ for $$128,000.$ It is estimated that the equipment will have an $$8,000$ salvage value at the end of its $10-$year useful life. Using the straight$-$line method of depreciation, the amount to be recorded as depreciation expense at December $31,2022$ is

$$ $$7,000.$

$$12,000.$

$$5,000.$

$$6,000.$