On January $1,$ Year $1,$ Grapefruit Corporation purchased a machine for $$40,500,000.$ Grapefruit's management expects to use the machine for $26,000$ hours over the next six years. The estimated residual value of the machine at the end of the sixth year is $$44,000.$ The machine was used for $4400$ hours in Year $1$ and $6000$ hours in Year $2.$ What is the depreciation expense for Year $1$ if the corporation uses the units$-$of$-$production method of depreciation?