Mott Company uses the units$-$of$-$activity method in computing depreciation. A new plant asset is purchased for $$72,000$ that will produce an estimated $200,000$ units over its useful life. Estimated salvage value at the end of its useful life is $$4,000.$ What is the book value of the asset at the end of the second year assuming usage was $12,000$ units in year $1$ and $19,000$ units in year $2?$

$$61,460$

$$10,540$

$$60,840$

$$11,160$