Cullumber Corporation purchased a machine on July $1,2023$ ?for $$1430000.$ ?The machine was estimated to have a useful life of $10$ ?years with an estimated salvage value of $$86000.$ ?In $2026,$ ?it became apparent that the machine would become obsolete after December $31,2030$ ?and thus have no scrap value. Accumulated depreciation on this machine at December $31,2025$ ?was $$358000.$ ?What amount should be charged to depreciation expense for $2026?$

$$300400$

$$231600$

$$197200$

$$214400$