An asset was purchased for $$400,000.$ It had an estimated salvage value of $$80,000$ and an estimated useful life of $10$ years. After $4$ years of use, the estimated salvage value is revised to $$64,000$ but the estimated useful life is unchanged. Assuming straight$-$line depreciation, depreciation expense in Year $5$ would be

$$56,000.$

$$32,000.$

$$33,600.$

$$34,667.$