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Phil owns a ranch business and uses four$-$wheelers to do much of his work. Occasionally, though, he and his boys will go for a ride together as a family activity. During year $1,$ Phil put $1,281$ miles on the four$-$wheeler that he bought on January $15$ for $$11,200.$ Of the miles driven, only $241$ miles were for personal use. Assume four$-$wheelers qualify to be depreciated according to the five$-$year MACRS schedule and the four$-$wheeler was the only asset Phil purchased this year. $($Use MACRS Table $1,$ Table $2,$ Table $3,$ Table $4$ and Table $5.)$

Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.

b$.$ Calculate the allowable depreciation for year $2$ if total miles were $1,415$ and personal$-$use miles were $665($ignore the $179$ expense and bonus depreciation$).$