A machine with a cost of $$79,817$ has an estimated residual value of $$4,666$ and an estimated life of $3$ years or

$17,275$ hours. It is to be depreciated by the units$-$of$-$activity method. What is the amount of depreciation for the

second full year, during which the machine was used $4,936$ hours? Do not round your intermediate calculations.

a$.$ $$21,472\mathrm{.}96$

b$.$ $$50,100\mathrm{.}67$

c$.$ $$25,050\mathrm{.}33$

d$.$ $$22,806\mathrm{.}18$