Calloway Shoes purchased a delivery truck on September 30, 2021, for $36,000. The estimated useful life of the truck is 10 years with no residual value. After five years, the refrigeration unit will need to be replaced. The $6,000 cost of the unit is included in the cost of the truck. Calloway uses the straight-line depreciation method. Depreciation for 2021 under U.S. GAAP and International Financial Reporting Standards (IFRS), respectively, is: U.S.GAAP a. b. 1,050 900 IFRS 1,050 1,050 ERTE d. 900 1,050 900 $ 900 a