On January $1,$ Year $1,$ Ballard company purchased a machine for $$66,000.$ On January $1,$ Year $2,$ the company spent $$26,000$ to improve its quality. The machine had a $$18,000$ salvage value and a $6-$year life, which are unchanged. Ballard uses the straightline method. What is the book value of the machine on December $31,$ Year $4?$

Multiple Choice

$$39,200$

$$44,400$

$$26,400$

$$13,200$