A machine was acquired on $1$st April, $2019$ for $ $600000$ $ $40,000$ was spent on the installation of the machine. The scrap value after $5$ years is predicted to be $ $1,00,000.$ On $1$st October $2019,$ $ $20,000$ was spent on repairs. What will be the amount of depreciation under straight line method?

a$.$ $ $1,12,000$

b$.$ $ $1,00,000$

c $.$ $ $84,000$

d$.1,08,000$