estimated useful life for the equipment is $10$ years. During $2023,2024,$ and $2025$ the equipment is depreciated using the straight$-$line method. During $2026,$ $$89000$ is spent to improve the equipment's efficiency and prolong its useful life. The new useful life is expected to be $10$ years beginning in $2026$ and the revised salvage value is $$46100.$ What is depreciation expense on the equipment for $2026?$

$$56215$

$$32550$

$$65100$

$$50415$