Machinery was purchased for $$440000$ on January $1,2022.$ Freight charges amounted to $$14000$ and there was a cost of $$38000$ for building a foundation and installing the machinery. It is estimated that the machinery will have a $$45000$ salvage value at the end of its $10-$year useful life. What is the amount of accumulated depreciation at December $31,2023$ if the straight$-$line method of depreciation is used?