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 did not expense any of the cost of the tractor and he chose to use regular MACRS and mid$-$year convention for his $2020$ depreciation, then his $2021$ depreciation will be$?$

Group of answer choices

$8,594\mathrm{.}13$

$12,347\mathrm{.}34$

$15,347\mathrm{.}34$

$20,454\mathrm{.}57$