ABC Ltd. has a fleet of trucks and records depreciation for the trucks using the straight-line method. The company purchased a new truck on January 1, 2022, for $50,000 with an estimated useful life of 5 years and a salvage value of $5,000. On January 1, 2023, the company determined that the useful life of the truck was actually 4 years instead of 5 years. Calculate the depreciation expense for the truck for the years 2022 and 2023 and the carrying value of the truck at the end of 2023.