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Equipment was purchased on January $5,$ Year $1,$ at a cost of $$90,000.$ The equipment had an estimated useful life of $8$ years and an estimated residual value of $$8,000.$

After using the equipment for $3$ years, the useful life was revised to a total of $10$ years and the residual value was reduced to $$2,004.$

Determine the straight$-$line depreciation expense for Year $4$ and the following years.

$fill in the blank $1$