Since $20$X$0,$ Ames Steel Company has replaced all of its major manufacturing equipment and now has the following equipment recorded in the appropriate accounts. Ames uses a calendar year as its fiscal year.

A forge purchased January $1,20$X$0,$ for $$100,000.$ Installation costs were $$20,000,$ and the forge has an estimated $5-$year life with a salvage value of $$10,000.$

A grinding machine costing $$45,000$ purchased January $1,20$X$1.$ The machine has an estimated $5-$year life with a salvage value of $$5,000.$

A lathe purchased January $1,20$X$3$ for $$60,000.$ The lathe has an estimated $5-$year life with a salvage value of $$7,000.$

Using the double$-$declining balance method, Calculate Ames' $20$X$3$ depreciation expense?