Ashley Bakery uses the modified half $-$ month convention to calculate depreciation expense in the year an asset is purchased or sold. Ashley has a calendar year accounting

period and uses the double$-$declining $-$ balance method to compute depreciation expense. On May $20,2025,$ Ashley ac juired equipment at a cost of $$210,000.$ The

equipment has a residual value of $$40,000$ and an estimated useful life of four $(4)$ years. What amount of depreciation es jense will be recorded for the year ending

December $31,2025?$ Round any intermediate calculations to two $(2)$ decimal places, and the final answer to the nearest, ollar.

A$.$ $$105,000$

B$.$ $$61\mathrm{.}250$

C$.$ $$37,188$

D$.$ $$21,693.$