Turner Corporation acquired equipment on January $1,20$X$5,$ for $$300,000,$ with an estimated useful life of $10$ years and an estimated salvage value of $$25,000.$ On January $1,20$X$8,$ Turner Corporation revised the salvage value to $$0$ and the useful life to $12$ total years $(9$ years remaining$).$ 

What is depreciation expense for the year ending December $31,20$X$8$ if Turner Corporation uses straight$-$line depreciation?