Ford Co placed a new engine on July 1, 2013, in a truck that was purchased on January 1, 2008, at a cost of $100,000. The truck had a salvage value of $20,000 and an expected life of 8 years. The replacement engine cost $10,000 and will extend the life of the truck until December 31, 2016. The company uses straight-line depreciation. The depreciation expense for 2013 will be: