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| The carrying amount of B's property, plant and equipment was $51,000 at 1 January 20X8 and $100,000 at 31 December 20X8. A motor vehicle costing $20,000 was purchased during the year and land was revalued by $43,000. There were no disposals during the year. What was the depreciation expense for the year? A $14,000 B $26,000 C $29,000 D $72,000 |