Wickland Company installs a manufacturing machine in its production facility at the beginning of the year at a cost of $$151,000.$ The machine's useful life is estimated to be $4$ years, or $130,000$ units of product, with a $$2,000$ salvage value. During its second year, the machine produces $26,000$ units of product. Determine the machines' second year depreciation under the straight$-$line method.