On January $1,$ Year $1,$ Lettuce Moving Company paid $$108,000$ cash to purchase a truck. The truck was expected to have a four$-$year useful life and an $$38,000$ salvage value. If Lettuce uses the straight$-$line method, the amount of book value shown on the Year $2$ balance sheet is:

$$35,000$

$$52,500$

$$90,500$

$$73,000$