An equipment bought at cost of $10,000 will be depreciated using either the SOYD (sum- of -years - digit method) or SL (straight-line) method. This equipment will be depreciated over a period of 5 years with a salvage value of $2,000. Determine the percentage increase in depreciation charges in year 2 for the SOYD method over the SL method. (by excel, add FORMULATEXT function in your answer)

A. 10% B. 33.33% C. 0% D. 16.67%