[单选题]
The plant and machinery cost account of a company is shown below. The company’s policy is to charge depreciation at 20% on the straight line basis, with proportionate depreciation in years of acquisition and disposal. Plant and machinery – cost 2015 USD 2015 USD 1 Jan Balance 280,000 30 June Transfer disposal 14,000 1 Apr Cash 48,000 31 Dec Balance 350,000 1 Sept Cash 36,000 ——— ——— 364,000 364,000 ——— ——— What should be the depreciation charge for the year ended 31 December 2015?
A .USD64,200
B .USD67,000
C .USD68,600
D .USD70,000
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