Blue Co$.$ purchased equipment on October $4,201$ at a cost of $$63,000.$ The equipment has an estimated useful life of $4$ years and an estimated salvage value of $$3,000.$ Blue Co$.$ uses the $150\%$ declining balance depreciation method. Blue Co$.\text{'}$s fiscal year$-$end is December $31.$ Assuming Blue Co$.$rounds depreciation expense to the nearest whole month, what was the accumulated depreciation as of December $31,20$X$2?($Round all results to the nearest whole dollar.$)$

a$.$ $$21,410$

b$.$ $$27,316$

c$.$ $$5,906$

d$.$ $$35,684$