On January 1, 2023, FlyFast Airways purchased a used Bombardier aircraft at a cost of $50,000,000. FlyFast expects the plane to remain useful for 5 years (6,000,000 miles) and to have a residual value of $4,000,000. FlyFast expects the plane to be flown 750,000 miles the first year and 500,000 miles the second year. Compute second-year amortization on the plane using the following methods:

a. Straight-line 

b. UOP 

c. DDB