On March $1,2021,$ Sunshine paid $$143,000$ for a new copy machine. It was estimated that the machine would produce $1,190,000$ copies over the next $5$ years, at which time it could be sold for $$24,000.$

The copy machine made the following number of copies during its life:

$2021154,000$ copies

$2022235,000$ copies

$2023216,000$ copies

$2024200,000$ copies

$2025122,500$ copies

It was sold on June $1,2025$ for $$25,900.$

Assuming that Sunshine uses the Unit of Production method of depreciation, calculate the amount in Sunshine$$s Accumulated Depreciation account as of $12/31/23($after adjustments$)$:

Select one:

a$.$ $$54,064$

b$.$ $$60,500$

c$.$ $$25,872$

d$.$ $$72,576$

e$.$ $$21,600$