Suppose that a company purchases a computer to be used in the manufacturing department at the beginning of 2019. The price paid is 4.800 $. The useful life of the computer is 4 years. Let's assume that the company employs accelerated method of depreciation in annual terms. After the first year, when would the company enjoy a tax advantage if it switches to the straight-line depreciation method?

1. At the beginning of the 2nd year
2. At the beginning of the 3nd year
3. At the beginning of the 4nd year
4. Never