OSU Corp. purchased a machine in $2023$ for $$120,000.$ The machine was being depreciated by the straight$-$line method over an estimated useful life of $20$ years, with no salvage value. At the beginning of $2023,$ after $10$ years of use, OSU Corp. paid

$$20,000$ to overhaul the machine. Because of this improvement, the machine's estimated useful life would be extended an additional five years. What would be the

depreciation expense recorded for the machine in $2023?$