On January 1, 2020, Austin Air purchased a used Bombardier aircraft at a cost of $80,000,000. Austin expects the plane to remain useful for five years (5,500,000 miles) and to have a residual value of 54,500,000 Austin expects the plane to be flown 750,000 miles the first year and 550,000 miles the second year. (Note: "Miles" is the unit of measure used in the airline industry.) Compute second-year amortization on the plane using the following methods: a. Straight line b. UOP c. DDB . Calculate the second-year amortization: a. Using the straight-line method, amortization is $ (Round your answer to the nearest whole dollar.) b. Using the units-of-production method, amortization is $ (Do not round intermediary calculations. Only round the amount you input in the cell to the nearest dollar.) c. Using the double-declining-balance method, amortization is S (Do not round intermediary calculations. Only round the amount you input in the cell to the nearest dollar.)