A machine with a cost of $$240,000$ has an estimated salvage value of $$15,000$ and an estimated useful life of $5$ years

or $15,000$ hours. It is to be depreciated using the units$-$of$-$activity method of depreciation. What is the amount of

depreciation for the second full year, during which the machine was used $5,000$ hours?

$$75,000$

$$45,000$

$$65,000$

$$80,000$