Pumpkin Spice Company ended 2018 with the following account balances for its long-lived assets: 12/31/2018 Equipment 1 Equipment 2 Equipment 3 Cost $80,000 25,000 30,000 $135,000 Accumulated Depreciation $38,400 12,000 14,400 $64,800 Vehicle 1 $55,000 $47,520 Vehicle 2 70,000 33,600 $125,000 $81,120 Pumpkin assumes a 4% residual value for all assets

Pumpkin Spice Company ended 2018 with the following account balances for its long-lived assets: 12/31/2018 Equipment 1 Equipment 2 Equipment 3 Cost $80,000 25,000 30,000 $135,000 Accumulated Depreciation $38,400 12,000 14,400 $64,800 Vehicle 1 $55,000 $47,520 Vehicle 2 70,000 33,600 $125,000 $81,120 Pumpkin assumes a 4% residual value for all assets. All equipment is depreciated using straight line with an estimated useful life of 6 years. Additionally, vehicles are depreciated using the units-of-production method with an estimated useful life for each vehicle of 80,000 miles. Actual mileage on the vehicles is as follows: Actual Miles Driven Vehicle 1 Vehicle 2 2015 3,000 2016 18,000 2017 26,000 12,000 2018 25,000 28,000 2019 22,000 30,000 Assume that equipment #1 is sold on March 31, 2019 for $35,000. What value will Pumpkin report for Depreciation Expense for the twelve months ended 12/31/2019 looking only at equipment #2 and Vehicle #2? Keep at least 5 decimal places in interim calculations but round your final answer to the nearest $1. A. $29,367 OB $30,250 O $30,417 OD. $29,200 OE. none of the answer choices provided are correct.