Desert, Company purchased a truck on March 1, 2020, for $109,200. Management estimates the useful life of the truck to be 120,000 miles with a salvage value of $4,200. In 2020, the truck was driven 23,000 - 47000 SERIES With miles. In 2021, the truck was driven 34,000 miles. What is the depreciation expense Desert will record at December 31, 2020, assuming Desert uses activity-based depreciation