On the first day of its fiscal year, Western Company purchased a new computer system for a

total cost of $$60,000.$ The computer system is expected to have a life of $10$ years with a residual

value of $$7,000.$ If the company uses the double$-$declining$-$balance method, its depreciation

expense for this computer system in the first year will be

A$.$ $$5,300.$

B$.$ $$6,000.$

D$.$ $$10,600.$