Wickland Company installs a manufacturing machine in its production facility at the beginning of the year at a cost of $$97,000.$ The machine's useful life is estimated to be $20$ years, or $340,000$ units of product, with a $$3,000$ salvage value. During its second year, the machine produces $13,600$ units of product. Determine the machines' second year depreciation under the straight$-$line method.

Multiple Choice

$$4,850.$

$$3,880.$

Incorrect

$$3,760.$

$$4,700.$

$$5,000.$