On June $30,2024,$ Prego Equipment purchased a precision laser$-$guided steel punch that has an expected capacity of $300,000$ units and no residual value. The cost of the machine was $$450,000$ and is to be depreciated using the units$-$of$-$production method. During the six months of $2024,24,000$ units of product were produced. At the beginning of $2025,$ engineers estimated that the machine can realistically be used to produce only another $230,000$ units. During $2025,70,000$ units were produced.

The company would report depreciation in $2024$ of:

$1)$$$21,950$

$2)$$$18,000$

$3)$$$43,900$

$4)$$$36,000$