On June $1,2021,$ Ivanhoe Manufacturing acquired a machine for $$127000$ with an estimated useful life of five years and an estimated residual value of $$12300.$ The company uses the double$-$declining$-$method of depreciation and takes a full years depreciation in the year of acquisition and none in the year of disposition. If the machine were disposed of for $$17600$ on May $1,2023,$ the loss on disposal.

Select answer from the options below

$$33928.$

$$28120.$

$$45720.$

$$30480.$