Buffalo Industrial purchased a machine five years ago at a cost of $$164,900.$ The machine is being depreciated using the straight$-$line method over eight years. The tax rate is $35$ percent and the discount rate is $14$ percent. If the machine is sold today for $$42,500,$ what will the book value in year $4?$

$$55,731$

$$67,625$

$$71\mathrm{.}837$

$$82\mathrm{.}450$

$$92,072$