A machine with a cost of $$52,100$ has an estimated residual value of $$3,886$ and an estimated life of $5$ years or $15,327$ hours. What is the amount of depreciation for the second full year, using the double$-$declining$-$balance method?

$$ a$.$ $$19,285,60$

b$.$ $$12,504,00$

c$.$ $$10,420,00$

d$.$ $$20,840,00$