Your Corporation, a calendar$-$year company, acquired a new machine on January one, Year one. The cost of the machine is $$375,000,$ and the machine has an estimated useful life of $8$ years $($or $900,000$ units of product$).$ The machine has an expected salvage value of $$50,000.$ The machine produced $75,000$ units of product in Year three. Accumulated depreciation at the beginning of year three was $$164,063.$ What is depreciation expense using the double$-$declining balance for Year three?