The equipment cost $($equipment plus shipping and installation$)$ can be depreciated at the rate of $32\%$ the first year. The remaining $5$ years $($years $2-6),$ the depreciation will be equal to $$30,000$ per year. What is the amount of depreciation in year $1?$

$***$ the answer is NOT $$70,588\mathrm{.}24...$ i keep getting it wrong