Oriole Corp. purchased machinery for $$146000$ on June $30,2023.$ It is estimated that it has a useful life of $8$ years, a residual value of $$19900,$ and total production of $219000$ units. During $2023,$ this machinery produced $22800$ units. The Corporation has a December $31$ year end. Using the double$-$declining$-$balance method, the $2023$ depreciation expense will be

$$22638.$

$$19900.$

$$18250.$

$$19732.$