Chambers Delivery Company purchased a new delivery truck for $$51,000$ on April $1,$ Year $1.$ The truck is expected to have a service life of $5$ years or $150,000$ miles and a residual value of $$3,000.$ The truck was driven $8,000$ miles in Year $1$ and $14,000$ miles in Year $2.$ Chambers computes depreciation expense to the nearest whole month.