On January $1,2025,$ a company acquired a truck for $ $140,000.$ Residual value was estimated to be $ $20,000.$ The truck can be driven for $50,000$ miles or a useful life of four years. Actual usage of the truck was recorded as $5,000$ miles for the first year. What is the amount of depreciation expense for the first year calculated by the double$-$declining$-$balance method?

$[$ $ $70,000$; $ $14,000$; $ $12,000$; $ $30,000]$