Calloway Shoes Purchased a Delivery Truck on September 30, 2018

Calloway Shoes purchased a delivery truck on September 30, 2018, for $32,000. 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 $8,000 cost of the unit is included in the cost of the truck. Calloway uses the straight-line depreciation method. Depreciation for 2018 under U.S. GAAP and International Financial Reporting Standards (IFRS) , respectively, is:

A) option A
B) option B
C) option C
D) option D