A company currently generages annual revenue of $1 million, and has a gross profit margin of 60% and a tax rate of 25%. Assume the company makes a purchase of $500,000 in Year 20x1. What would be the DIFFERENCE in net income in Year 20x3 if that purchase is depreciated over its five-year useful life according to straight line rather than sum of the years digits?

A: Net income will be the same regardless

B: Net income will be lower by $25,000 if straight lined is used

C: Net income will be higher by $25,000 if straight lined is used

D: Net income will be higher by $50,000 if straight lined is used

E: Net income will be lower by $50,000 if straight lined is used