$.$ A company buys a machine for $$100,000,$ with an estimated useful life of $5$ years and a salvage value of $$10,000.$ Using the double$-$declining balance method, what is the depreciation expense for the first year?

$$ A$)$ $$36,000$

$$ B$)$ $$40,000$

$$ C$)$ $$20,000$

$$ D$)$ $$18,000$

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