Alpha Corporation and Beta Corporation have just purchased identical pieces of equipment. Each firm estimates that the equipment will have a 5-year service life and no salvage value. Alpha depreciates all of its assets using the straight-line method, whereas Beta depreciates its assets using the sum-of-the-years-digits method; otherwise, the two firms are identical in every way. Given this information, which of the following statements is accurate? A : If both firms keep the equipment for 5 years, Alphas five-year total for depreciation expense will be lower than Betas. B : Alphas net income will be lower that Betas during the fourth year of the equipments service life. C : If both firms sell the equipment after 3 years, Alpha is more likely to report a gain on the transaction than Beta. D : Alphas depreciation expense will be higher than Betas during the first year of the equipments service life.