Answer the ten $(10)$ questions given the following data set:

ABC purchases a new delivery truck on January $1,2022.$ The cost of the truck is $$40,000.$ The truck is expected to last for five $(5)$ years and at that time have a salvage $($residual$)$ value of $$5,000.$

After two $(2)$ years, ABC believes it will now have the delivery truck for a total of $8$ years and after that time, the truck will have a $$2,000$ salvage $($residual$)$ value.

After $6$ years, ABC sells the truck for $$6,000.$Question $1$

What is the Year $1$ Depreciation Expense?

Enter all amounts as a positive number with no dollar signs or commas. For example, if the answer

is $$3,500,$ enter $3500.$