Frey, Inc., purchased a machine for $$450,000$ on January $2,$ Year $1.$ The machine has an estimated useful life of $4$ years and a salvage value of $$50,000.$ The machine is being depreciated using the sum$-$of$-$the$-$years$-$digits method. The December $31,$ Year $2,$ asset balance, net of accumulated depreciation, should be

$$135,000$

$$290,000$

$$270,000$

$$170,000$