Equipment costing $$74000$ with a salvage value of $$18000$ and an estimated life of $8$ years has been depreciated using the straight$-$

line method for $2$ years. Assuming a revised estimated total life of $5$ years and no change in the salvage value, the depreciation expense

for Year $3$ would be

$$14000.$

$$9200.$

$$11200.$

$$18667.$