On January $2,$ Year $1,$ Union Co$.$ purchased a machine for $$264,000$ and depreciated it by the straight$-$line method using an

estimated useful life of eight years with no salvage value. On January $2,$ Year $4,$ Union determined that the machine had a useful

life of six years from the date of acquisition and will have a salvage value of $$24,000.$ An accounting change was made in Year $4$

to reflect the additional data. The accumulated depheciation for this machine should have a balance at December $31,$ Year $4,$ of:

A$.$ $$176,000$

B$.$ $$160,000$

C$.$ $$154,000$

D$.$ $$146,000$