A machine that cost $$160,000$ has an expected service life of eight years and a residual value of $$16,000.$ Depreciation for the second year of the asset's life using the double$-$declining$-$balance method is:

a$.$ $$30,000.$

b$.$ $$40,000,$

c$.$ $$27,000.$

d$.$ All of these answer choices are incorrect.