On January $1,$ Year $1,$ Wu Company purchased a copy machine. The machine costs $$320,000,$ its estimated value is $$20,000.$

What is the depreciation expense for Year $2$ using double$-$declining$-$balance method?

Select one:

A$.$ $$80,000$

B$.$ $$60,000$

C$.$ $$52,500$

D$.$ $$35,000$