Dow Corp. bought a truck for $80,000 on January 1, 2018. They installed a rear hydraulic lift for $10,000 and paid sales tax of $4,000. In addition, Dow Corp. paid $3,000 for a one-year insurance policy. They estimate the useful life of the truck to be 10 years and its residual value $12,000.

If Dow uses the double declining method of depreciation, what is the depreciation expense for 2019?