Roberto Trucks Inc. purchased a delivery van on January 1, 2022. Assume this was the company's only capital asset and that the company uses the year rule in the year of acquisition and disposal for straight-line and double-declining balance depreciation methods. The following information is available. Cost Estimated useful life Residual $75,000 5 years or 100,000 kms. value $15,000 The truck will be driven 25,000 km in 2022 and 30,000 in 2023. Required: 1. Calculate the depreciation for 2022 and 2023 under each of the following methods: a. Straight-line b. Double-declining balance c. Usage 2. Compare the depreciation expense and carrying amount for 2022 under each of these methods. 3. If one of management's objectives is to maximize 2022 net income, what method should be adopted?