Net Income Is Understated If, in the First Year, Estimated $\begin{array}{lll}& \text { Straight-line }& \text {Production or }\\& \text { Method}& \text {Use Method }\\ \hline\end{array}$

Net income is understated if, in the first year, estimated salvage value is excluded from the depreciation computation when using the $\begin{array}{lll}& \text { Straight-line }& \text {Production or }\\& \text { Method}& \text {Use Method }\\ \hline\end{array}$
A) $~~~~~~~~$ Yes $~~~~~~~~$ $~~~~~~~~$ No
B) $~~~~~~~~$ Yes $~~~~~~~~$ $~~~~~~~~~~$ Yes
C) $~~~~~~~~$ No $~~~~~~~~$ $~~~~~ ~~~~$ No
D) $~~~~~~~~$ No $~~~~~~~~$ $~~~~~~~~~~$ Yes