The Digital Watch Company uses straight $-$ line depreciation and is considering a capital expenditure of which the following relevant cash flow data have been estimated:

Estimated useful life:

Initial investment:

Savings year $1$:

Savings year $2$ :

Savings year $3$ :

$3$ years

$$400,000$

$$200,000$

$$140,000$

$$120,000$

$$30,000$

Residual value after $3$ yrs

The total depreciation expense over the life of the asset is

A$.$ $$370,000$

B$.$ $$140,000$

C$.$ $$430,000$

D$.$ $$80,000$