Falling Leaves Lawn Care This Company Purchased New Excavating Equipment

Falling Leaves Lawn Care This company purchased new excavating equipment at the beginning of 2012.The equipment has a cost of $37,000,an estimated life of 5 years,and an estimated residual value of $7,000.A full year's depreciation expense is to be recorded in 2012.The equipment was used 20,000 hours during 2012 and 24,000 hours during 2013.The number of expected hours over five years is 100,000.
-Refer to Falling Leaves Lawn Care.By what amount would double-declining-balance depreciation exceed straight-line depreciation over the 5-year life of the equipment?

A) The salvage value of $7,000.
B) Cost less total depreciation.
C) Cost plus total depreciation.
D) Total depreciation expenses under double-declining-balance and straight-line depreciation are equal.