On January $1,2020,$ SugarBear Company acquired equipment costing $$175,000,$ which will be depreciated on the assumption that the equipment will be useful for five years and have a residual value of $$15\mathrm{.}400.$ The estimated output from this equipment is as follows: $2020-15,000$ units; $2021-22,000$ units; $202234,000$ units; $2023-28,000$ units; $2024-15,000$ units. The company is now considering possible methods of depreciation for this asset. The company wants to depreciate the equipment using the Units of Production method. What would be the depreciation for $2022$

$$21,000$

$$30,800$

$$39\mathrm{.}200$

$$47,600$