Associated Clinic purchased a special machine for use in its laboratory on January $2$ of Year $1.$ The machine cost $$154,000$ and was expected to last $10$ years. Its salvage value was estimated to be $$8,000.$ By early Year $3,$ it was evident that the machine will be useful for a total of only seven years. The salvage value after seven years was estimated to be $$9,500.$ Associated Clinic uses straight$-$line depreciation. Compute the proper depreciation expense on the machine for Year $3.$ Round your answers to the nearest dollar.