Shyam bought a bus for $1000000.$ The car had an estimated useful life of $7$ years and a residual value of $80,000.$ Asif follows the straight$-$line method. At the beginning of the fifth year, he decides to switch to the WDV method, because he believes that it better captures the pattern of realization of the benefits from the asset. There is no change in residual value. Calculate the revised depreciation expense in the fifth year?

a$)64790$

b$)131429$

c$)117263$

d$)212232$