A machine with a cost of $$68,900$ has an estimated residual value of $$3,633$ and an estimated life of $5$ years or $17,191$ hours. What is the amount of depreciation for the second full year, using the double$-$declining$-$balance method?

a$.$ $$13,780\mathrm{.}00$

b$.$ $$26,106\mathrm{.}80$

c$.$ $$16,536\mathrm{.}00$

d$.$ $$27,560\mathrm{.}00$