Applying Excel $7$: Calculating double$-$declining$-$balance depreciation

Which of the following formulas would be INCORRECT in cell C$12?$

A spreadsheet has $5$ columns and $12$ rows. Column $1$ lists account names in rows $2$ to $4.$ Column $2$ lists dollar amounts and years in rows $2$ to $4.$ Columns $1$ to $5$ are titled $$Year$,$January $1$ Book Value$,$Depreciation Expense$,$Accumulated Depreciation$,$ and $$December $31$ Book Value$$ in row $7.$ Column $1$ lists the years in rows $8$ to $12.$ Rows $8$ to $12$ in columns $2$ to $5$ list dollar amounts, which are highlighted.

Multiple Choice

$=$DDB$($$B$$2,$$B$$3,$$B$$4,$A$12)$

$=$DDB$($$B$$2,$$B$$3,$$B$$4,$B$12)$

$=$DDB$($B$2,$B$3,$B$4,$A$12)$

$=+$E$11-$B$3$