On January 1, Duper 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. Straight-line

B. Double-declining balance

C. Sum-of-the-years' digits

D. Units-of-production