Equipment, December $31,2021$ $$91,000$

Equipment, December $31,2022100,800$

Accumulated Depreciation, December $31,202154,600$

Accumulated Depreciation, December $31,202242,000$

During $2022,$ the company sold equipment with a cost of $$42,000$ and accumulated depreciation of $$35,000.$ A gain of $$4,200$ was recognized on the sale of the equipment.

What was depreciation expense for $2022?$

Select one:

a$.$ $$12,600$

b$.$ $$2,800$

c$.$ $$22,400$

d$.$ $$29,400$

e$.$ $$42,000$