Crestview Estates purchased a tractor on January 1, for $65,000. The tractor's service life is estimated to be 30,000 miles and has a residual value of $5,000. If Crestview used the tractor 5,000 miles in year 1 and 3,000 miles in year 2. What is the accumulated depreciation amount at the end of year 2 using the activity-based method? $6,000 $38,000 $10,000 $16,000