Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the iyear at a cost of $$85,000.$ The machine's useful life is estimated at $20$ years, or $550,000$ units of product, with a $$8,000$ salvage value. During its second year, the machine produces $32,000$ units of product.

Determine the machine's second$-$year depreciation using the straight$-$line depreciation method.

$$3,850$

$$3,930$

$$6,660$

$$4,480$