Calloway shoes purchased a delivery truck on september 302011 for 32000. the e

Calloway shoes purchased a delivery truck on september 302011 for 32000. the estimates useful life of the truck is 10 years with no residual value. After
five years the refrigeration unit will need to be replaced. The $8000 cost of the unit is included in the cost of the truck. Calloway uses the straight-line
depreciation method. Depreciation for 2011 under U.S GAAP and Internal Financial Reporting Standards (IFRS) respectively is

U.S GAAP IFRS

a.$3200 $3200

b.$800 $800

c.$800 $1000

d.$3200 $4000

A. option d

B. option b

C. option c

D. option a