Tesco Corporation purchased a delivery van on March 12th 2019. Assume this van was the company's only capital asset and that the company uses the nearest whole month rule in the year of acquisition and disposal for straight- line and double-declining balance depreciation methods. The following information is available. Cost 50,000 Estimated useful life 5 years or 400,000 kms Residual voue 10,000 The van was driven 30,000 km in 2019. If one of management's objectives is to minimize 2018 net income, what method should be adopted? a. Usage b. Straight-line C Double-declining balance