On January 1, DuPage Company purchased a delivery truck for $30,000. The company estimates the truck will be driven 80,000 miles over its eight-year useful life. The estimated salvage value is $6,000. The truck was driven 12,000 miles in the first year.

Which method results in the largest depreciation expense in year one?

Select one:

A. Units-of-production

B. Double-declining balance

C. Straight-line

D. Sum-of-the-years' digits