On January $3,2016,$ Blossom Corp. purchased a machine for $$668000.$ The machine was being depreciated using the straight$-$line

method over an estimated useful life of ten years, with no residual value. At the beginning of $2023,$ the company paid $$153000$ to

overhaul the machine. As a result of this improvement, the company estimated that the useful life of the machine would be extended

an additional five years $(15$ years total$).$ The depreciation expense for $2023$ should be

$$51000.$

$$44175.$

$$66800.$

$$70680.$