Mark the Correct Answer. in Calculating Depreciation

Mark the correct answer. In calculating depreciation:

A) Straight-line depreciation is higher than double declining balance depreciation in the early years.
B) Straight-line depreciation is higher than double declining balance depreciation in the later years.
C) Double declining balance is a method of straight-line depreciation.
D) MACRS depreciation requires that salvage value be taken into account.