On January 1, 2011, Zippity Do Dah Co, which uses UOP depreciation, purchases for $75,000, a truck with an estimated useful life of 200,000 miles and a residual value of $8,000. Actual miles drive, by year, are 2011 (36,000); 2012 (39,000); 2013 (40,000); 2044 (45,000); 2055 (55,000). Depreciation expense for the truck in 2015 is:

a - $15,000

b - $18,425

c - $13,065

d - $13,400