Equipment with a cost of $$142,739$ has an estimated residual value of $$8,298$ and an estimated life of $7$ years or

$13,450$ hours. It is to be depreciated by the straight$-$line method. What is the amount of depreciation for the first full

year, during which the equipment was used $3,255$ hours?

a$.$ $$41\mathrm{.}30$

b$.$ $$7\mathrm{.}00$

c$.$ $$32,535\mathrm{.}72$

d$.$ $$19,205\mathrm{.}86$