Big Al's Cab services purchases a Tesla $105,000 on March 13 of 2020.

management estimates that the car has a useful life of 350,000 km and then be sold for $35,000 at the end of its useful life.

a) applying the units of production model of depreciation, the rate of depreciation will be ___________per km

b) in the first year, taxi mileage is 70,000 km, resulting in a depreciation expense for the year of ____________

c) In the second year, the taxi mileage is 120,000, resulting in a depreciation expense for the year of _________

d) The net book value of the car at the end of the second year will be__________.