On January $1,2022,$ Pharoah Corporation acquired machinery for $$1520000.$ Pharoah 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 Pharoah should record as depreciation expense for $2025$ is

$$304000.$

$$266000.$

$$152000.$

$$212800.$