On June $30,2024,$ Sequoia Equipment purchased a machine that has an expected capacity of $307,000$ units and no residual value. The cost of the machine was $$583,300$ and is to be depreciated using the units$-$of$-$production method. During the six months of $2024,31,000$ units of product were produced. At the beginning of $2025,$ engineers estimated that the machine can realistically be used to produce only another $237,000$ units. During $2025,77,000$ units were produced.

Sequoia Equipment would report depreciation in $2024$ of:

$$29,450$

$$38,767$

$$43,074$

$$58,900$