A company buys new equipment for $1 million. The equipment has a useful life of 10 years, which should yield approximately 100,000 units, and no residual value. In the first year, 8,000 units were produced. Which depreciation method should the manager select to result in the lowest tax bill in the first year the equipment is in operation?

Options: (A)Straight-Line Method (B) Double Declining Method (C) Units of Production (D) They would all have the same tax liability

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