A builder owns three cranes, particulars of which are stated on the right. As at 31 December Year 5 these are reported on the Statement of financial position at £99,000. The cranes are depreciated at 20% per annum, using the straight-line method and calculating depreciation for the months of use. Crane B was sold on 30 June year 6. The depreciation for year 6 would be:

(a) £19,800

(b) £23,000

(c) £32,000

(d) £36,000

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Crane Acquired on A B C 1.4. Year 1 1.7. Year 3 1.10. Year 5 Cost £60,000 £40,000 £80,000