Units$-$of$-$activity Depreciation

A truck acquired at a cost of $$205,000$ has an estimated residual value of $$10,300,$ has an estimated useful life of $59,000$ miles, and was driven $5,900$ miles during the year. Determine the following. If required, round your answer for the depreciatio rate to two decimal places.

$($a$)$ The depreciable cost

$($b$)$ The depreciation rate

$($c$)$ The units$-$of$-$activity depreciation for the year