An asset was purchased for $$135,000$ on January $1,$ Year $1$ and originally estimated to have a useful life of $9$ years with a residual value of $$14,000.$ 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 $$1,800.$ Calculate the third$-$year depreciation expense using the revised amounts and straight$-$line method.

a$.$ $$26,577\mathrm{.}78$

b$.$ $$27,577\mathrm{.}78$

c$.$ $$27,077\mathrm{.}78$

d$.$ $$25,577\mathrm{.}78$