At the beginning of 2013, Brennan Corporation purchased a delivery truck for $80,000. The truck was estimated to have a useful life of 150,000 miles and a salvage value of $5,000. It was driven 33,000 miles in 2013 and 31,000 miles in 2014. What is the depreciation expense for 2014?
a) $14,500
b) $15,500
c) $16,533
d) $17,600