which is correct?

Calloway Shoes purchased a delivery truck on September 30, 2021, for $47,000. The estimated useful life of the truck is 10 years with no residual value. After five years, the refrigeration unit will need to be replaced. The $11,000 cost of the unit is included in the cost of the truck. Calloway uses the straight- line depreciation method. Depreciation for 2021 under U.S. GAAP and International Financial Reporting Standards (IFRS), respectively, is: a. b. U.S. GAAP $4,700 $1,175 $1,175 $4,700 IFRS $4,700 $1,175 $1,450 $5,500 d. Multiple Choice option C. O option A. O option D option B. O