Cullumber Company purchased a delivery truck for $$32,000$ on July $1,2025.$ The truck has an expected salvage value of $$8,000,$ and is expected to be driven $100,000$ miles over its estimated useful life of $8$ years. Actual miles driven were $15,000$ in $2025$ and $12,000$ in $2026.$ Cullumber uses the straight$-$line method of depreciation.

$($a$)$

Compute depreciation expense for $2025$ and $2026.$

$\backslash$table$[[,2025,2026],[$Depreciation Expense,$$,$$