Beckman Enterprises purchased a depreciable asset on October $1,$ Year $1$ at a cost of $$108,000.$ The asset is expected to have a salvage value of $$15,200$ 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:

Multiple Choice

$$23,328$

$$58,320$

$$30,132$

$$97,200$

$$20,088$