The CFO of APEX, S.A. is selecting the depreciation method to use for a new machine. The machine has an expected useful life of six years. Production is expected to be low initially but to increase over time. The method chosen for tax reporting must be the same as the method used for financial reporting. If the CFO wants to maximize tax payments in the first year of the machines life, which of the following depreciation methods is the CFO most likely to use?

A. Straight-line method.

B. Units-of-production method.

C. Double-declining balance method.

D. None of the above.