On January 1st, 2024, Dallas Airlines purchased a used airplane for $53,000,000. The company expects the plane to remain useful for four years and last 11,500,000 miles. The plane is estimated to have a residual value of $7,500,000 and is expected to be flown for 3,500,000 miles the first year. Using this information, calculate the following (Round to the nearest dollar): A: 1st year depreciation using the straight-line method B: 1st year depreciation using the units of production method