Philips Corporation purchased a truck that cost $28,000. The company expected to drive the truck 102,000 miles. The truck had an estimated salvage value of $4,000. If the truck is driven 38,000 miles in the current accounting period, which of the following amounts should be recognized as depreciation expense?

a. $8,581.

b. $8,941.

c. $10,431.

d. $8,301.