El Tapitio purchased restaurant furniture on September $1,2024,$ for $$45,000.$ Residual value at the end of an estimated $10-$year service life is expected to be $$6,000.$

Calculate depreciation expense for $2024$ and $2025,$ using the straight$-$line method and assuming a December $31$ year$-$end. $($Do not round intermediate calculations.$)$