The commercial exploitation of a product commenced on 1 January 2009. The development cost relating to that product, amortised over five years from that date using the sum of the years’ digits method, was reported as £360,000 as at 31 December 2010. What is the amortisation in the year ended 31 December 2011?

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a £120,000 b £180,000 c £72,000 C d £96,000