On April $1,2024,$ Ivanhoe Co$.$ purchased new machinery for $$46500.$ The machinery has an estimated useful life of five years, and depreciation is computed by the sum$-$of$-$the$-$years'$-$digits method. The balance in the accumulated depreciation account for this machinery at March $31,2026$ is

$$186000.$

$$155000.$

$$279000.$

$$310000.$