\(\quad\) A company would minimize its depreciation expense in the first year of owning an asset if it:

(a) used a high estimated life, a high salvage value, and declining-balance depreciation.

(b) used a low estimated life, a high salvage value, and straight-line depreciation.

(c) used a high estimated life, a high salvage value, and straight-line depreciation.

(d) used a low estimated life, a low salvage value, and declining-balance depreciation.