5. Redza wants to sell his car, which was purchased for RM120,000, after using it for four years. The residual value after nine years is estimated to be RM20,000. Two second-hand dealers are offering to sell her car based on the book value. Agency Fresh Car is using the declining method while Agency Cool Car is using the sum of year digits method to calculate the depreciation. Identify which car dealer is offering a better deal to Redza at the fifth year. State your reason. [20 marks]