On January $1,205,$ Toquerville Company purchased equipment for $$100,000.$ The equipment has a $10-$year expected useful life and $$0$ residual value. Initially, the company used double$-$declining$-$balance depreciation. Two years later, on January $1,207,$ the company changed to straight$-$line depreciation. The expected useful life and residual value are unchanged.

Compute depreciation expense for $20$X$7,$ the year of the change.