On January $1,2022,$ Betty DeRose, Inc. purchased equipment for

$$86,000.$ The equipment was assigned a useful life of $12$ years

and a salvage value of $$5,300.$ On January $1,2026,$ Betty DeRose

decided the life of the equipment should be changed from $12$ to

$18$ years with a salvage value of $$3,800$ at the end of the $18$

years. Betty DeRose uses the straight$-$line depreciation method

to calculate depreciation on its long$-$term assets.

Calculate the amount of depreciation expense recorded on the

equipment for $2026.$