Suppose that Crane purchased a new machine on October $1,2025$ at a cost of $$208,000.$ The company estimated that the machine has a salvage value of $$16,000.$ The machine is expected to be used for $160,000$ working hours during its $8-$year life.

Compute depreciation using the following methods in the year indicated.

$($b$)$ declining balance using double the straight line rate for $2025$ and $2026$