$1.$ Blue Co$.$ has a patent on a communication process. The company has amortized the patent on a straight$-$line basis since $2017,$ when it was acquired at a cost of $$52\mathrm{.}00$ million at the beginning of that year. Due to rapid technological advances in the industry, management decided that the patent would benefit the company over a total of six years rather than the nine$-$year life being used to amortize its cost. The decision was made at the end of $2021($before adjusting and closing entries$).$ What is the appropriate patent amortization expense in $2021?($Do not round your intermediate calculation.$)$

A$.$ $$7\mathrm{.}22$ million.

B$.$ $$5\mathrm{.}78$ million.

C$.$ $$28\mathrm{.}89$ million.

D$.$ $$14\mathrm{.}44$ million.

$2.$ In $2021,$ internal auditors discovered that Fay, Inc., had debited an expense account for the $$3,840,000$ cost of a machine purchased on January $1,2018.$ The machine's useful life was expected to be $24$ years with no residual value. Straight$-$line depreciation is used by Fay. The journal entry to correct the error will include a credit to accumulated depreciation of:

Group of answer choices

A$.$ $$3,840,000.$

B$.$ $$480,000.$

C$.$ $$160,000.$

D$.$ $$320,000.$

$3.$ Popeye Company purchased a machine for $$350,000$ on January $1,2020.$ Popeye depreciates machines of this type by the straight$-$line method over a five$-$year period using no salvage value. Due to an error, no depreciation was taken on this machine in $2020.$ Popeye discovered the error in $2021.$ What amount should Popeye record as depreciation expense for $2021?$ The tax rate is $25\%.$

Group of answer choices

A$.$ $$105,000.$

B$.$ $$70,000.$

C$.$ $$140,000.$

D$.$ $$52,500.$

$4.$ Lundholm Company purchased a machine for $$100,600$ on January $1,2019.$ Lundholm depreciates machines of this type by the straight$-$line method over a $10-$year period using no salvage value. Due to a change in sales patterns, on January $1,2021,$ management determines the useful life of the machine to be a total of five years. What amount should Lundholm record for depreciation expense for $2021?$ The tax rate is $25\%.$

Group of answer choices

A$.$ $$20,120.$

B$.$ $$33,534.$

C$.$ $$26,827.$

D$.$ $$18,108.$