A piece of equipment was purchased on January 1st,2011 for $15,000. Accountant M. Sinclair uses the straight-line method of depreciation. She expects the equipment to be used for 10 years at which time it will have a salvage value of $1,800. Accountant T. Thomas uses the declining balance method. He uses the rate of 20% from the Rates of Capital Cost Allowance chart provided by the Canada Customs and Revenue Agency. Which accountant will have the greater rate of depreciation in year 2 of the assets life? ( prove your answer by showing all calculations.)