Wildhorse Corp. purchased machinery for $$148000$ on June $30,2023.$ It is estimated that it has a useful life of $8$ years, a residual value of $$15500,$ and total production of $204000$ units. During $2023,$ this machinery produced $24900$ units. The Corporation has a December $31$ year end. Using the double$-$declining$-$balance method, the $2023$ depreciation expense will be

$$18500.$

$$18050$

$$22510.$

$$15500.$