Equipment with a cost of $$89,964,$ an estimated residual value of $$6,955,$ and an estimated life of $12$ years was depreciated by the straight$-$line method for $4$ years. Due to obsolescence, it was determined that the remaining useful life should be shortened by $4$ years and the residual value changed to zero. The depreciation expense for the current and future years is

a$.$ $$5,191\mathrm{.}19$

b$.$ $$15,573\mathrm{.}58$

c$.$ $$7,786\mathrm{.}79$

d$.$ $$27,669\mathrm{.}67$