Question 2: [20 points] A cafe in Phuket purchased a coffee machine for 160,000 baht. The cafe owners expected the machine to be used for 5 years with 2,000 coffee cups sold per month The residual value of the machine is set to be 10,000 baht. The cafe has an actual average sale of 2,500 cups per month. After two-year of business operation, the owner decides to buy a new coffee machine by selling out the old one. If the owner wants to sell this machine for 90,000 baht, determine which depreciation method provides the maximum gain- on-sale amount. Justify your answer and calculation details must be shown