Jackson Incorporate purchased a truck for $63,000. The truck had a useful life of 100,000 miles over 4 years and a $10,000 salvage value. Jackson drove the truck 20,000 miles in Year 1 and 12,000 miles in Year 2. If Jackson uses the units-of-production method, what is the accumulated depreciation at the end of Year 2?

Multiple Choice $10,600 $6,360 $8,000 $16,960