At the start of the fiscal year, First Company purchased a truck for $$61,500.$ The company estimates that the truck can be used for $5$ years or $120,000$ miles and will have a salvage value of $$1,500.$ During the first year of the asset's life, the truck was driven for $26,000$ miles. Using the units$-$of$-$production method, how much depreciation expense should First Company record this year?

a$.$ $$13,000$

b$.$ $$13,325$

c$.$ $$12,300$

d$.$ $$12,000$