The following events apply to Gulf Seafood for the Year $1$ fiscal year:

The company started when it acquired $$36,000$ cash by issuing common stock.

Purchased a new cooktop that cost $$12,300$ cash.

Earned $$21,000$ in cash revenue.

Paid $$11,500$ cash for salaries expense.

Adjusted the records to reflect the use of the cooktop. Purchased on January $1,$ Year $1,$ the cooktop has an expected useful life of five years and an estimated salvage value of $$3,000.$ Use straight$-$line depreciation. The adjusting entry was made as of December $31,$ Year $1.$

d$.$ What amount of depreciation expense would Gulf Seafood report on the Year $2$ income statement?