In 2022 , Leo construction traded in a light duty pickup truck that had a book value of $18,000. A new pickup truck having a fair market value of $58,938 was acquired. Because the vendor accepted the old truck as a trade-in, a deal was agreed, and Leo construction would only pay $35,478 for the new truck. Compute the third year depreciation (d3) for the new truck using the general depreciation system method. For the new pick-up truck in previous question, what is the salvage value using the general depreciation system (GDS) method