A firm owns a fleet of vehicles acquired at a total cost of £480,000. Accumulated depreciation up to the beginning of the current year is £212,400. Vehicles are depreciated at 25% per annum using the reducing balance method. The writtendown value of the vehicles by the end of the current year would be:

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£66,900 ь £147,600 с c | £200,700 d£267,600 a