Pharoah Import Company purchased a depreciable asset for $$159000$ on April $1,2020.$ The estimated salvage value is $$51000,$ and the estimated useful life is $5$ years. The straight$-$line method is used for depreciation. What is the balance in accumulated depreciation on March $1,2023$ when the asset is sold?

Select answer from the options below

$$63000$

$$64800$

$$59400$

$$185500$