On June $30,2024,$ Prego Equipment purchased a precision laser$-$guided steel punch that has an expected capacity of $500,000$ units and no residual value. The cost of the machine was $$455,000$ and is to be depreciated using the units$-$of$-$production method. During the six months of $2024,26,000$ units of product were produced. During $2025,72,000$ units were produced.

The company would report depreciation in $2025$ of:

$$ $$23,660$

$$72,000$

$$68,679$

$$65,520$