Ross Mosby bought a new car for his company at the beginning of the year 2020 at a cost of $26,000. The estimated useful life was four years, and the residual value was $3,000. Assume that the estimated total miles of this car was 100,000 miles. Actual annual mileage usage was 12,000 miles in year 1; 10,000 miles in year 2, 8,000 miles in year 3; and 5,000 miles in year 4.

Required: Compute the depreciation expense for year 4 using each of the alternative methods

(a) Straight-line

(b) Units-of-production

(c) Double-declining-balance