Company A and Company B are identical except that A uses Double-Declining-Balance depreciation on a 20-year-life asset with no salvage value for financial reporting and B uses straight-line depreciation. As a result:

B will report higher cash provided by operations after income tax in the fourth year.

A will report higher cash provided by operations before income tax in the thirteenth year.

B will report lower depreciation expense in the second year.

A will report higher net income in the third year.

None of the above.