Two years ago, on March $1,2020$ Mark bought a new tractor. Mark traded his old tractor which had a remaining book value of $5,214.$ Mark paid $$25,000$ 'down" and financed the remaining $$50,000$ over $5$ years at $6\%$ interest. He elected to roll the remaining basis of his old tractor into the new one.

If Mark expensed $$10,000$ of the tractor cost and used the mid$-$quarter convention and regular MACRS in $2020,$ then $2021$ depreciation will be:

Group of answer choices

$$12,224\mathrm{.}96$

$$13,031\mathrm{.}02$

$$13,165\mathrm{.}13$

$$15,534\mathrm{.}85$