On december 31, 2011, dahlia, a nongovernmental not-for-profit organization, purchased a vehicle with $15,000 in cash without donor restrictions and received a donated second vehicle having a fair value of $12,000. dahlia expects each vehicle to provide it with equal service value over each of the next five years and then to have no residual value. dahlia has an accounting policy implying a time restriction on gifts of long-lived assets. in dahlia’s 2012 statement of activities, what depreciation expense should be included under changes in net assets without donor restrictions?