On January $1,2020,$ Oriole Ltd$.$ bought machinery for $$766000.$ The company used straight$-$line depreciation for this machinery, over an estimated useful life of ten years, with no residual value. At the beginning of $2023,$ Oriole decided the estimated useful life of this machinery was only eight years $($from the date of acquisition$),$ still with no residual value. For calendar $2023,$ the depreciation expense for this machinery is

$$76600.$

O $$67025.$

O $$957500.$

$$ $$107240.$