Two years ago, on March $1,2020$ Mark bought a new tractor. Mark traded his old tractor which had a remaining book value of $5,214.$ Mark paid $$25,000$ 'down" and financed the remaining $$50,000$ over $5$ years at $6\%$ interest. He elected to roll the remaining basis of his old tractor into the new one.

If Mark had expensed the maximum allowable on the tractor and used regular MACRS with the mid$-$year convention, then $2020$ depreciation will be:

Group of answer choices

$$0$

$$766\mathrm{.}59$

$$997\mathrm{.}59$

$$1,329\mathrm{.}57$