[单选题]
The following items have been extracted from the accounts of a company for the year ended 31 December 2015: USD Depreciation charge 30,000 Profit on sale of tangible non-current assets 5,000 Proceeds from sale of tangible non-current assets 20,000 Purchase of tangible non-current assets 25,000 If the carrying amount of tangible non-current assets was USD110,000 on 31 December 2014, what was it on 31 December 2015?
A .USD70,000
B .USD80,000
C .USD85,000
D .USD90,000
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