A truck costs $301,000 and is expected to be driven 110,000 miles during its five-year life. Residual value is expected to be zero. If the truck is driven 34,000 miles during the first year, how much depreciation should the business record under the units-of-production method? (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.) OA. $65,660 OB. $31,053 C. $93,160 D. $93,500