Florist Gump, Inc., purchased a truck on January 1, Year 1, at a cost of $106,000. The truck has an estimated useful life of 5 years or 115,000 miles. The estimated salvage value is $13,000. In Year 1, the truck was driven 17,000 miles. In Year 2, the truck was driven 25,000 miles. Accumulated Depreciation using straight-line depreciation at December 31, Year 2, after two years of use, equals (rounded to the nearest dollar) ______.