On Jan 1, 2019 Lays Company purchased a delivery vehicle costing $40,000. The vehicle has an estimated 6- year and a $4,000 residual value. It is anticipated that the Lays Company will drive the vehicle a total of 180,000 milles before trading it in on another vehicle. Lays estimates that the vehicle will be driven 32, 000miles in 2019 , 29,000 miles in 2020, and 31,500 miles in 2021. Lays Company uses the Activity Method to record depreciation expense. What the depreciation expense for 2020?