13. On January 1, 2021, Wasson Company purchased a delivery vehicle costing $40,000. The vehicle has an estimated 6-year life and a $4,000 residual value. Wasson uses the units-of-production depreciation method and Wasson estimates that the vehicle will be driven 100,000 miles. What is the vehicle's book value as of December 31 . 2022 , assuming the vehicle was driven 10,000 miles during 2021 and driven 18,000 miles during 2022 ? (A) $29,920 (B) $28,800. (C) $24,800. (D) $25,920