问题如下：
Which combination of depreciation methods and estimated useful years will lead to higher depreciation expenses reported on income statement in the first year?
选项：
A. straight-line method with 3-year useful lives
B. double-declining method with 5-year useful lives
C. double-declining method with 3-year useful lives
解释：
C is correct. Depreciation expenses will be higher under double declining method with 3-year useful lives.
B为什么不对，early years 特指3年吗