Which of the following statements is incorrect?

a. Straight line method of depreciation results in the same amount of depreciation every year

b. Straight line method of depreciation results in a lower amount of net income in the year a depreciable asset is acquired compared to the double declining balance method

c. Straight line method of depreciation results in a higher amount of net income in the year a depreciable asset is acquired compared to the double declining balance method

d. Double declining balance method is an accelerated method of depreciation