Kendall Industries is considering purchasing a new Widget Making Machine. The cost of the machine will be $$128,031$ and it will cost $$19,221$ to install the machinery. They plan to use the machine for $5$ years and it will be depreciated based on the MACRs $5$ year schedule. At the end of five years, they expect to be able to sell the machine for $$20,000.$ What is the depreciation expense the firm is able to take in year $2?$

MACRs $5$ Year Schedule

Year $\%$

$120\mathrm{.}00\%$

$232\mathrm{.}00\%$

$319\mathrm{.}20\%$

$411\mathrm{.}52\%$

$511\mathrm{.}52\%$

$65\mathrm{.}76\%$