Equipment with a cost of $$147,572$ has an estimated residual value of $$8,317$ and an estimated life of $3$ years or $15,699$ 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 for $3,524$ hours?

a$.$ $$46,418\mathrm{.}33$

b$.$ $$31,258\mathrm{.}97$

c$.$ $$49,190\mathrm{.}67$

d$.$ $$31,298\mathrm{.}49$