At the end of $2022,$ GM did not have any PP&E$.$

On Jan $1,2023,$ GM purchased the following assets. Details for setting up depreciation schedules are summarized below:

$\backslash$table$[[$Assets$,$Acquisition,Cost,Residual,Method,Useful life$],[$Truck$,\frac{1}{1}\frac{?}{2023},500,000,100,000,$Straight$-$line,$10],[$Warehouse$,\frac{1}{1}\frac{?}{2023},2,000,000,800,000,\backslash$table$[[$Sum$-$of$-$the years'$-],[$digits$]],10],[$Factory$,\frac{1}{1}\frac{?}{2023},3,000,000,700,000,$Double$-$declining,$10],[$Machinery$,\frac{1}{1}\frac{?}{2023},2,000,000,500,000,$Unit$-$of production,$10]]$

Machinery's estimated total production capacity is $50,000$ units of cars. During $2023,$ GM produced a total of $10,000$ units using the Machinery. On Dec $31,2023,$ sudden changes in the operational and market conditions indicate that the sum of undiscounted future cash flows from the factory is now estimated at $$1,800,000.$ The fair value of the Factory as of the date is $$1,500,000.$ After recognizing depreciation expense for $2023$ as scheduled, GM wrote$-$off the factory. The remaining service life is reduced to additional $5$ years and the residual value is updated to $$150,000.$ Depreciation for the factory using these new parameters will start from $2024$ with the double$-$declining method.

During $2024,$ GM produced a total of $15,000$ units using the Machinery.

What is the amount of depreciation expenses GM will recognize for the factory at the end of $2028?$

Multiple Choice

$$44,400$

$$51,092$

$$80,966$

$$77,760$