A trader depreciates his vehicles at 40% per annum using the reducing balance method, with proportionate depreciation in the year of acquisition. In addition to vehicles acquired on 1 July 2010 for £180,000, he acquired a vehicle on 1 May 2011 for £60,000. His depreciation for year ended 31 December 2011 will be:

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a £59,200 b £73,600 c£81,600 d £83,200