Medard Co$.$ purchased equipment in January of $2013$ for $$90,000.$ The equipment was being depreciated on the straight$-$line method over an estimated useful life of $20$ years, with no residual value. At the beginning of $2023,$ when the equipment had been in use for $10$ years, the company paid $$15,000$ to overhaul the equipment. As a result of this improvement, the company estimated that the useful life of the equipment would be extended an additional $5$ years.

What should be the depreciation expense recorded for this equipment in $2023?$