Ace Motor Corporation bought equipment on January $1,2025.$ The equipment cost $$300,000$ and had an expected salvage value of $$50,000.$ The life of the equipment was estimated to be $6$ years. If the straight$-$line depreciation method is used, the book value of the equipment at the beginning of the third year would be

A$)$ $$83,333.$

B$)$ $$250,000.$

C$)$ $$300,000.$

D$)$ $$216,666.$