Cerner Corp purchased a freezer truck for $22,000. Its useful life is estimated as 85,000 miles, with a salvage value of $2,420. Using the UOP depreciation method, given the annual usage information, calculate the book value at the end of year 3. (Round all dollar amounts to the nearest cent)

YEAR	MILES		YEAR	MILES
1	17,105		2	15,585
3	18,436		4	20,717