Harrell Inc. is a mid-market provider of commercial grocery and foodservice equipment based in Troy, Ohio. Martinez Whitehead, CFO of Harrell Inc., is selecting the depreciation method to use for a new machine. The machine has an expected useful life of six years. Production is expected to be relatively low initially but to increase over time. The method chosen for tax reporting must be the same as the method used for financial reporting. If Martinez wants to minimize tax payments in the first year of the machine's life, which of the following depreciation methods is Martinez most likely to use? Select one: a. Straight-line method b. Units-of-production method c. Double-declining balance method