A company purchased a van at a cost of $54,000 and expects its salvage value to be $6,000 after 100,000 miles of service. Using the units-of-production method, what is the first year's depreciation if the van is driven 30,000 miles? (Round any intermediary calculations to the nearest cent and your final answer to the nearest dollar.)

	a.) $14,400
	b.) $16,200
	c.) $18,000
	d.) $1,800