On July $1,2021,$ Hines Co$.$ purchased $10$ computers with an invoice price of $$50,000.$ Other costs incurred were sales tax $$2,100,$ Freight $$300,$ installation of $$2,300,$ testing of $$300,$ prepaid insurance to cover the computers; $$3,600.$ The computers are estimated to have a $5$ year life and $$5,000$ salvage value.

Instructions:

b$.$ What is depreciation for $2021$ if the company uses straight$-$line depreciation?