On January $1,2025,$ a corporation acquired a truck for $$60,000.$ Residual value was estimated to be $$15,000.$ The truck can be driven for $130,000$ miles or a useful life of four years. Actual usage of the truck was recorded as $9,000$ miles for the first year and $14,000$ miles for the second year. What is the book value at the end of year $2,$ calculated by the units $-$ of $-$ production method? $($Round any intermediate calculations to the nearest cent, and round your final answer to the nearest dollar.$)$

A$.$ $$51,950$

B$.$ $$8,050$

C$.$ $$30,000$

D$.$ $$49,420$