Equipment with a cost of $$390,000$ has an estimated salvage value of $$15,000$ and an estimated life of $4$ years or $15,000$ hours. It is to be depreciated using the units$-$of$-$activity method.

What is the amount of depreciation for the first full year, during which the equipment was used $3,000$ hours?

$$67,250$

$$81,000$

$$78,000$

$$75,000$