a method that excludes residual calue fromteh depreciation base for teh calculation of depreciations is?

a. Straight- Line

b. Sum-of-the-years'-digits

c. double- declining- balance

d. activity

Vorst Corporation's schedule of depreciable assests at December 31, 2016, was as follows:

Asset Cost Accumulated Depreciation Acquistion Date Residual Value

A $100,000 $64,000 2015 $20,000

B $55,000 $36,000 2014 $10,000

C $70,000 $33,600 2014 $14,000

$225,000 $133,600 $44,000

Vorst takes a full year's depreciation expense in the year of an asset's acquisition and no depreciation expense in the year of an asset's disposition. The estimated usedul life of each depreciable assest is 5 years.