Wickland Company installs a manufacturing machine in its production facility at the beginning of the year at a cost of $$156,000.$ The machine's useful life is estimated to be $5$ years, or $160,000$ units of product, with a $$4,000$ salvage value. During its second year, the machine produces $25,600$ units of product. Determine the machines' second year depreciation under the straight$-$line method.

Multiple Choice

$$24,960.$

$$32,000.$

$$30,400.$

$$24,320.$

$$31,200.$