A Mudari Airline jet costs $$176,000,000$ and is expected to fly $220,000,000$ miles during its $8-$year life. Residual value is expected to be zero because the plane was used when acquired. If the plane travels $29,500,000$ miles the first year, how much depreciation should Mudari Airline record under the units$-$of$-$production method? $($Round the depreclation per unit to two decimat ptaces.$)$

A$.$ $$23,600,000$

B$.$ $$22,000,000$

C$.$ $$4,400,000$

D$.$ Cannot be determined from the data given