A machine with a cost of $$63,100$ has an estimated residual value of $$3,924$ and an estimated life of $5$ years or

$17,798$ hours. What is the amount of depreciation for the second full year, using the double$-$declining$-$balance

method?

a$.$ $$25,240\mathrm{.}00$

b$.$ $$15,144\mathrm{.}00$

c$.$ $$12,620\mathrm{.}00$

d$.$ $$23,670\mathrm{.}40$