Lemon Corporation purchased a truck at the beginning of 2021 for $108,500. The truck is estimated to have a salvage value of $8,500 and a useful work life of 200,000 miles. It was driven 20,000 miles in 2021 and 60,000 miles in 2022. What is the depreciation expense for 2022?

a.

$30,000

b.

$15,000

c.

$5,000

d.

$20,000