On April $1,2019,$ Veronica, Inc. acquired a new machine for $$480,000.$ Its estimated useful life is eight years with an expected salvage value of $$48,000.$

Assuming straight$-$line depreciation, $2019$ depreciation expense is:

A$)$ $$54,000$

B$)$ $$40,500$

C$)$ $$45,000$

D$)$ $$60,000$