Copy equipment was acquired at the beginning of the year at a cost of $$68,000$ that has an estimated residual value of $$8,000$ and an estimated useful life of $5$ years. It is estimated that the machine will output a total of $1,200,000$ copies. This year, $275,000$ copies were made. What is the units$-$of$-$activity depreciation for the year?

a$.$ $$12,000$

b$.$ $$17,417$

c$.$ $$13,750$

d$.$ $$15,583$