KHS&R Construction, Inc. purchased a truck for $51,000 on 1/1 in Year 1. The truck is expected to have a five-year life or last 100,000 miles and have a residual value of $10,000. The truck was driven as follows for year 1 & 2: Year 1 - 22,000 miles Year 2 - 12,000 miles If the activity based depreciation method is used, what will be the book value of the truck at the end of Year 2 on 12/31