Renoir associates purchased a vehicle for $$66,000,$ with an estimated useful life of $8$ years and a salvage value of $$10,000.$ The company uses the double $-$ declining $-$ balance method of depreciation; however, after year $3$ they switch to the straight $-$ line method. There is no change to the estimated useful life or salvage value. What is the accumulated depreciation balance at the end of year $5?($Round any intermediary calculations to the nearest cent and your final answer to the nearest dollar.$)$

A$.$ $$45,117$

B$.$ $$45,294$

C$.$ $$50,052$

D$.$ $$41,725$