In keeping with IAS 16 requirement that each component that is significant in relation to the total should be treated separately, the total cost of self-constructed office premises has been broken down as stated. The policy is to depreciate assets with a finite life using the straight-line method and assuming that scrap value is not material. Calculate the depreciation written off in a year.

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a £120,400 b£80,400 c £153,143 d £118,000