Jing Company was started on January $1,$ Year $1$ when it issued common stock for $$50,000$ cash. Also, on January $1,$ Year $1$ the company purchased office equipment that cost $$34,000$ cash. The equipment was delivered under terms FOB shipping point, and transportation cost was $$2,000.$ The equipment had a five$-$year useful life and a $$12,000$ expected salvage value. Using double$-$declining$-$balance depreciation, what the amount of depreciation expense and the amount of accumulated depreciation, respectively, that would appear on the December $31,$ Year $3$ financial statements?

A$.$ $$0$ and $$24,000$

B$.$ $$960$ and $$24,000$

C$.$ $$8,640$ and $$23,040$

D$.$ $$5,184$ and $$28,224$