Wickland Company installs a manufacturing machine in its production facility at the beginning of the year at a cost of $$87,000.$ The machine's useful life is estimated to be $5$ years, or $400,000$ units of product, with a $$7,000$ salvage value. During its second year, the machine produces $84,500$ units of product. Determine the machines' second year depreciation expense only under the units$-$of$-$production method. Group of answer choices $$16,900$ $$20,880$ $$17,400$ $$18,379$ $$16,000$