8. 12.47 A delivery truck with a basis of $155,000 is depreciated using the unit-of-production method with an estimated life of 200,000 miles. Recorded miles for the first 2 years are 31,100 and 48,450 miles. The total depreciation for the 2 years is closest to: 1. $61,650 2. $75,100 3. $102,650 4. $190,500