Company F purchased a machine on April $1$ of Year $1$ for $$100,000.$ The machine has an estimated useful life of five years and an estimated salvage value of $$15,000.$ The company computes partialyear depreciation to the nearest whole month. What is the amount of depreciation expense for Year $1$ and Year $2$ using sum$-$of$-$the$-$years'$-$digits depreciation?

Year $1=$$$21,250$; Year $2=$$$24,083$

Year $1=$$$28,333$; Year $2=$$$22,667$

Year $1=$$$21,250$; Year $2=$$$22,667$

Year $1=$$$28,333$; Year $2=$$$24,083$