Sharon, an employee acquired a laptop on $1$ July of the current year to be used at home to complete work at home she was unable to finish at her workplace. It cost $$990.$ Its effective life is $4$ years. The laptop was used $100\%$ for work related purposes. She is not sure whether she should create a low$-$value pool. How much deduction can Sharon claim during the current year for the decline in value of the laptop if she wishes to minimise her taxable income?

$$990$

$$186$

$$371$

$$495$