On January $1,2017,$ Blizzard Manufacturing Corporation purchased a machine for $$40,000,000.$ The corporation expects to use the machine for $24,000$ hours over the next six years. The estimated residual value of the machine at the end of the sixth year is $$40,000.$ The corporation used the machine for $3,600$ hours in $2017$ and $5,000$ hours in $2018.$ What is the depreciation expense for $2017$ and $2018$ if the corporation uses the double$-$declining$-$balance method of depreciation?