Equipment costing $$83000$ with a salvage value of $$15000$ 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

$$17000$

$$10200$

$$14200$

$$22000$