Timberly Construction makes a lump$-$sum purchase of several assets on January $1$ at a total cash price of $$850,000.$ The estimated market values of the purchased assets are building, $$507,600$; land, $$244,400$; land improvements, $$56,400$; and four vehicles, $$131,600.$

$4.$ Compared to straight$-$line depreciation, does accelerated depreciation result in payment of less total taxes over the asset$$s life?