On January $1,2023,$ Adar Co$.$ purchased a machine for $$46,000.$ The machine is expected to have a useful life of $5$ years and a salvage value of $$4,000.$ Using Double Declining Balance depreciation at twice the straight line rate $.$ Depreciation for the each of the first two years would be: A$)$ Depreciation for the first year. B$)$ depreciation for the second year.