On January $1,2018,$ Sunland Corp. purchased a machine for $$889000.$ The machine was being depreciated using the straight$-$line

method over an estimated useful life of eight years, with a $$65000$ residual value. At the beginning of $2023,$ the company determined

that the machine's useful life was underestimated, it should have been $10$ years; however, this would result in $$0$ residual value. The

depreciation expense for $2023$ should be

$$74800.$

$$66675.$

$$88900.$

$$87800.$