An asset was purchased for $$101,000$ on January $1,$ Year $1,$ and originally estimated to have a useful life of $12$ years with a residual value of $$13,500.$ At the beginning of the third year, it was determined that the remaining useful life of the asset was only $4$ years with a residual value of $$2,600.$ Compute the third$-$year depreciation expense using the revised amounts and straight$-$line method.

a$.$ $$20,954\mathrm{.}17$

b$.$ $$21,954\mathrm{.}17$

c$.$ $$19,954\mathrm{.}17$

d$.$ $$21,454\mathrm{.}17$