Your Corporation, a calendar-year company, acquired a new machine on January one, Year one. The cost of the machine is $850,000, and the machine has an estimated useful life of 10 years (or 900,000 units of product). The machine has an expected salvage value of $150,000. The machine produced 75,000 units of product in Year one. What is depreciation expense using the double-declining balance for Year one? \begin{tabular}{|} $136,000 \\ $170,000 \\ $140,000 \\ $70,000 \end{tabular}