Clear Window Cleaners purchased new cleaning equipment in early January, 2022. The equipment has a cost of $37,000, an estimated life of 5 years, and an estimated residual value of $7,000. A full year's depreciation expense is to be recorded in 2020 . The equipment was used 20,000 hours during 2020 and 24,000 hours during 2022. The number of expected hours of usage over five years is 100,000 . Clear Window Cleaners wants to use the depreciation method that will result in the highest depreciation expense for 2022 . Which method should be used? a) Units of Production b) Double Declining Balance c) They will all result in the same amount of deprecation for 2020. d) Straight line