A project requires $$428,000$ of equipment that is classified as seven$-$year property. What is the depreciation expense in Year $3$ given the following MACRS depreciation allowances, starting with Year $1$:$14\mathrm{.}29,24\mathrm{.}49,17\mathrm{.}49,12\mathrm{.}49,8\mathrm{.}93,8\mathrm{.}92,8\mathrm{.}93,$ and $4\mathrm{.}46$ percent?

$$89,038\mathrm{.}42$

$$48,447\mathrm{.}30$

$$56,038\mathrm{.}15$

$$74,857\mathrm{.}20$

$$104,817\mathrm{.}20$