Ryan Inc. purchased a large Delivery Truck for $178,000 on the first day of the year, Jan 1, 2022. When preparing the depreciation calculation, Amazon estimates that the Salvage Value of the Delivery Truck will be $30,000. Using straight-line for their depreciation method and a 4 year useful life, please tell me the BOOK VALUE of the Delivery Truck at the BEGINNING of THIRD YEAR for this Asset