Sunland's Copy Shop bought equipment for $$463200$ on January $1,2020.$ Sunland estimated the useful life to be $3$ years with no salvage value, and the straight$-$line method of depreciation will be used. On January $1,2021,$ Sunland decides that the business will use the equipment for a total of $5$ years. What is the revised depreciation expense for $2021?$

$$61760$

$$77200$

$$154400$

$$115800$