On January $1,$ Year $1,$ Grapefruit Corporation purchased a machine for $$40,800,000.$ Grapefruit's management expects to use the machine for $30,000$ hours over the next six years. The estimated residual value of the machine at the end of the sixth year is $$43,000.$ The machine was used for $3600$ hours in Year $1$ and $5300$ hours in Year $2.$ What is the depreciation expense for Year $1$ if the corporation uses the units$-$of$-$production method of depreciation?

$$7,200,421$

$$4,896,000$

$$4,890,852$

$$13,600,000$