A plant asset with a five-year estimated useful life and no residual value

is sold at the end of the second year of its useful life. In general, how would using the straight-line method of depreciation instead of the SYD method of depreciation affect a gain or loss on the sale of the plant asset at the end of Year 2?

Gain Loss

a. Higher Higher

b. Lower Higher

c. Higher Lower

d. Lower Lower