Linty Company purchased a new machine on January $1,2024$ for

$$280,000.$ On this date, the machine was estimated to have a

life of six years and a residual value of $$7,000.$

Assume Linty Company depreciates its assets using the sum$-$

of$-$the$-$years'$-$digits method of depreciation.

On January $1,2027,$ Linty Company changed the life of the

machine from $6$ to $11$ years with a residual value of $$4,000$

at the end of the $11$ years.

Calculate the amount of depreciation expense recorded on the

machine in $2028.$