On January 1, Year 1, Marino Moving Company paid $64,000 cash to purchase a truck. The truck was expected to have a four year useful life and a $4,000 salvage value. If Marino uses the straight- line method, the amount of book value shown on the Year 2 balance sheet is-
A. $28,000
B. $32,000
C. $34,000
D. $30,000