42. Tunis company purchased a van for $45,000. The estimated useful life of the van is 5 years or 80,000 miles, and the salvage value is $5,000. Actual mileage driven in the first year was 20,000 miles. Which of the following methods will result in the highest depreciation for the first year? a. Straight-Line b. 150% Declining Balance c. Sum-of-the-years-digits d. Double-declining balance