2. Quito Co, acquired a fixed asset with an estimated useful life of 5 years and no salvage value for $15,000 at the beginning of Year 1. For financial statement purposes, how would the depreciation expense calculated using the double-declining-balance (DDB) method compare with that calculated using the sum-of-the-years' digits (SYD) method in Year 1 and Year 2, respectively? Year a. Lower Year 2 Lower b. Lower Higher c. Higher Lower d. Higher Higher