An asset was purchased for $$310000.$ It had an estimated salvage value of $$70000$ and an estimated useful life of $10$ years. After $5$ years of use, the estimated salvage value is revised to $$54000$ but the estimated useful life is unchanged. Assuming straight$-$line depreciation, depreciation expense in Year $6$ would be

$$27200.$

$$25600.$

$$38000.$

$$19000.$