Peter is starting up his own business and purchases computer equipment costing $$9,000$

which he thinks he will use for three years before needing to replace it$.$ Which of the following

statements are true?

$1$ Peter's profits will be higher in the first year of trading if he adopts the reducing balance method

$2$ Peter's profits will be lower in the first year of trading if he adopts the reducing balance method

$3$ Peter cannot change his depreciation policy in the second year of ownership in order to increase

his profitability

$4$ Peter must apply the same depreciation policy to all other non$-$current assets that he purchases

A$.1$ and $3$

B$.1$ and $4$

C$.2$ and $3$

D$.2$ and $4$