CX Company purchased a machine for $$300,000$ on January $1,2022.$ CX depreciates machines of this type by the straight$-$line method over a five$-$year period using no salvage value. Due to an error, no depreciation was taken on this machine in $2022.$ CX discovered the error in $2023.$ What amount should CX record as depreciation expense for $2023?$ The tax rate is $25\%.$

A$.$ $$120,000$

B$.$ $$60,000$

C$.$ $$45,000$

D$.$ $$-0-$