On January $1,2022,$ Crane Corporation acquired machinery for $$1480000.$ Crane adopted the straight$-$line method of depreciation

for this machine and had been recording depreciation over an estimated life of ten years, with no residual value. At the beginning of

$2025,$ a decision was made to change to the double$-$declining balance method of depreciation for this machine.

The amount that Crane should record as depreciation expense for $2025$ is

$$207200.$

$$296000.$

$$148000.$

$$259000.$