Williams Company purchased a machine costing $$36,000$ and is depreciating it over a $10-$year estimated useful life with a

residual value of $$4,000.$ At the beginning of the eighth year, a major overhaul on it was completed at a cost of $$9,000,$ and the

total estimated useful life was changed to $12$ years with the residual value unchanged. How much is the Year $8$ depreciation

expense assuming use of the straight$-$line depreciation method?