Ace Accountants is a partnership that has purchased a new car for use in the partnership. The car cost $$95,000$ and the car was purchased on $17$ March $2023$ and is used $100\%$ for the partnership business. Ace Accountants is a small business entity. What is the decline in value that the partnership can claim in its partnership tax return for the year ended $30$ June $2023?$ Group of answer choices $$8,637$ $$64,741$ $$95,000$ $$59,136$