Gribbons Corp. purchased a machine for processing industrial waste for $$45,000$ on January $1,2018.$ The machine is expected to have a four$-$year life, with a residual value of $$5,000$ at the end of four years.

Using the sum$-$of$-$the years'$-$digits method, depreciation for $2019$ and book value at December $31,2019,$ would be:

$$13,500$ and $$8,500.$

$$12,000$ and $$17,000.$

$$13,500$ and $$13,500.$

$$12,000$ and $$12,000.$