Matti, Inc. has an assembling machine with a useful life of eight years. The original cost was $$43,000,$ and the residual value is $$3,000.$ If Matti uses sum$-$of$-$the$-$years'$-$digits for its depreciation method, what is depreciation expense in year two, assuming the asset is put in service January $1?$ When calculating the depreciation rate, round the calculated result to two decimal places $($for example, $0\mathrm{.}10).$