Chichi's Pizza purchased a delivery van on January 1, 2003 for $50,000. In addition, Chichi had to pay sales tax and title fees of 2,000. The van is expected to have a five-year useful life and a salvage value of $12,000. Also, the van is expected to drive 200,000 miles during its useful life. The van drove 33,000 miles in the first year and 46,000 in the second year (that's a lot of pizza). Using Units-of-Production depreciation, the accumulated depreciation at the end of the second year would be:

a). 9,200

b). 15,800

c). 15,010

d). 8740