Assuming that the company uses the straight$-$line method for book and tax purposes, what is the depreciation expense reported in $(1)$ the financial statements for $2025$ and $(2)$ the tax return for $2025?($Do not round intermediate calculations. Round final answers to $0$ decimal places, e$.$g$.5,125.)$

$(1)$ Depreciation expense reported in the financial statements for $2025$

$

$(2)$ Depreciation expense the tax return for $2025$

$