Beckman Enterprises purchased a depreciable asset on October $1,$ Year $1$ at a cost of $$148,000.$ The asset is expected to have a salvage value of $$16,200$ at the end of its five$-$year useful life. If the asset is depreciated on the double$-$declining$-$balance method, the asset's book value on December $31,$ Year $2$ will be:

$$79,920$

$$43,092$

$$31,968$

$$133,200$

$$28,728$