Big Als Cab Service purchases a Tesla for $105,000 on March 13 of 2020. Management estimates that the car has a useful life of 350,000 kilometers and then be sold for $35,000 at the end of its useful life.

Applying the Units-of-Production model of depreciation, the rate of depreciation will be per km

In the first year, the Taxi mileage is 70,000 km, resulting in a depreciation expense for the year of

In the second year, the Taxi mileage is 120,000, resulting in a depreciation expense for the year of .

The net book value of the car at the end of the second year will be .