A truck costs $317,000 and is expected to be driven 103.000 miles during its five-year life. Residual value is expected to be zero. If the truck is driven 32,000 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.) O A $32,853 B. $72,810 C. $87.550 OD. $98,560 Masonry Construction Group paid $11,000 for a plant asset that had a market value of $16,500. At which of the following amounts should the plant asset be recorded? O A. $11,000 OB. $5.500 O C. $16,500 OD. $22,000