Hegmann Corporation has a $12/31$ year$-$end. On January $1,2021,$ Hegmann purchases a new machine for $$101,000.$ Hegmann estimates the machine will have a salvage value of $$14,000$ and a useful life of $5$ years. The following depreciation schedule has been produced by Hegmann's corporate accounting department:

$\backslash$table$[[$Year$,\backslash$table$[[$Depreciable$],[$Base$]],\backslash$table$[[$Useful$],[$Life$],[($in Years$)]],\backslash$table$[[$Annual$],[$Depreciation$],[$Expense$]],\backslash$table$[[$Accumulated$],[$Depreciation$],[($End of$],[$Period$)]]],[2021,$$$87,000,5,$$$17,400,$$$17,400$