Equipment with a cost of $$167,358$ has an estimated residual value of $$7,064$ and an estimated life of $5$ years or $13,447$ hours. It is to be depreciated by the straight$-$line method. What is the amount of depreciation for the first full year, during which the equipment was used for $3,177$ hours?

a$.$ $$32,058\mathrm{.}80$

b$.$ $$37,871\mathrm{.}20$

c$.$ $$33,471\mathrm{.}60$

d$.$ $$37,921\mathrm{.}66$