On January $2,2023,$ Crane Company acquired equipment to be used in its manufacturing operations. The equipment has an estimated

useful life of $10$ years and an estimated salvage value of $$45600.$ The depreciation applicable to this equipment was $$218400$ for

$2026,$ computed under the sum$-$of$-$the$-$years'$-$digits method. What was the acquisition cost of the equipment?

$$1716000$

$$1670400$

$$1761600$

$$1688800$