On January 1, 2023, Foley Air purchased a used Bombardier aircraft at a cost of $75,000,000. Foley expects years (4,250,000 miles) and to have a residual value of $5,000,000. Foley expects the plane to be flown 750, 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: . Straight line b. UOP c. DDB