On January 1, 2019, a company purchased a $120,000 truck. They plan on driving the truck for eight years or 400,000 kilometres. Expected residual value for the truck is $30,000. The company drove the truck 100,000 kilometres in 2021. The amortization expense for 2021 using the units-of-production method is: $22,500. $28,125. $30,000 $11,250