Equipment with a cost of $$320000$ has an estimated salvage value of $$18000$ and an estimated life of $4$ years or $10000$ 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 $5000$ hours?

$$151000.$

$$75500.$

$$80000.$

$$77500.$