Lucia Corporation owns a foreign subsidiary with $2,500,000$ local currency units $($LCU$)$ of property, plant, and equipment before accumulated depreciation on December $31,20$X$4.$ Of this amount, $2,100,000$ LCU were acquired

in $20$X$2$ when the rate of exchange was $1\mathrm{.}5$ LCU $=$ $$1,$ and $400,000$ LCU were acquired in $20$X$3$ when the rate of

exchange was $1\mathrm{.}6$ LCU $=$ $$1.$ The rate of exchange in effect on December $31,20$X$4,$ was $1\mathrm{.}8$ LCU $=$ $$1.$ The weighted

average of exchange rates that were in effect during $20$X$4$ was $1\mathrm{.}7$ LCU $=$ $$1.$ Assume that the U$.$S$.$ dollar is the

functional currency. The property, plant, and equipment are depreciated using the straight$-$line method over a $10-$year period with no salvage value. How much depreciation expense relating to the foreign subsidiary's property, plant, and equipment should be charged in Lucia's income statement for $20$X$4?$

A$-$$$147,059.$

B$-$$$138,889.$

C$-$$$165,000.$

D$-$$$140,196.$