Cincinnati Gearing Systems purchased tool stamping machine for $$190,000.$ The machine has a useful life of $8$ years and a residual value of $$10,000.$ It is estimated that the machine could produce $75,000$ bolts over its useful life. In the first year, $15,000$ bolts were produced. In the second year, production increased to $19,000$ bolts. Using the units$-$of$-$production method, what is the amount of depreciation expense that should be recorded for the second year?

$$48,133.$

$$23,750.$

$$45\mathrm{.}600.$

$$81,600.$

$$22,500.$