Martinez Corp. purchased a machine on July $1,2023,$ for $$30,845.$ Martinez paid $$250$ in title fees and a legal fee of $$325$ related to

the machine. In addition, Martinez paid $$580$ in shipping charges for delivery, and $$400$ to a local contractor to build and wire a

platform for the machine on the plant floor. The machine has an estimated useful life of $10$ years, a total expected life of $12$ years, a

residual value of $$6,000,$ and no salvage value. Martinez uses straight$-$line depreciation.

$($a$)$

Calculate the $2023$ depreciation expense if Martinez prepares financial statements in accordance with IFRS.

Depreciation expense $