Cullumber Ltd$.$ acquires a new machine. It is comprised of two different components $($ A and $B)$ that are expected to be overhauled at

different times.

The acquisition costs of the components are as follows:

Component A: $$198000$

Component B: $$241000$

Component $A$ is expected to have a useful life of $5$ years and a residual value of $$23100$ before the first major overhaul is required.

Component B is expected to have a useful life of $7$ years and a residual value of $$17300$ before its first overhaul. Cullumber uses

straight$-$line depreciation for all its equipment. At the beginning of year $6,$ component A undergoes a major overhaul at a cost of

$$102000.$ The work is expected to extend its life by $3$ years, but the residual value will then be zero. What is the carrying amount of

component A one year after the overhaul?

$$41700$

$$83400$

$$68000$

$$125100$