Marigold Company purchased factory equipment for $$657000.$ The machine's estimated useful in hours is $181000$ hours. The estimated salvage value is $$42000,$ and the estimated useful life in years is $8.$ The machine was used for $12000$ hours in the first year. The straight$-$line method will be used for depreciation. What is the depreciation in the first year of this asset if it was purchased on September $1?$

$$25625$

$$27375$

$$32636$

$$40800$