Ebenezer Company purchased factory equipment for $$640,000.$ The machine's estimated useful in hours is $175,000$ hours. The estimated salvage value is $$45,000,$ and the estimated useful life in years is $8.$ The machine was used for $8,500$ hours in the first year. The straightline method will be used for depreciation. What is the depreciation in the first year of this asset if it was purchased on September $1?$

$$31,086$

$$24,792$

$$26,667$

$$28,900$