Kansas Enterprises purchased equipment for $$81,000$ on January $1,2024.$ The equipment is expected to have a five$-$year service life, with a residual value of $$7,950$ at the end of five years. Using the double$-$declining balance method, depreciation expense for $2025$ would be: $($Do not round your intermediate calculations$)$ Multiple Choice $$19,440.$ $$32,400.$ $$17,532.$ $$29,220.$