CNN reported that higher$-$income shoppers are the biggest bargain shoppers searching Amazon, clicking on their mobile devices and even querying Alexa looking for the best deals. If Rebecca Johnson purchased a state$-$of$-$the$-$art Biologique Recherche facial machine for her home business for $$123,000,$ with a useful life of $4$ years and a residual value of $$42,500.$

What would be the book value of the machine after the first year using the straight$-$line depreciation method?