[单选题]
On 1 January 2015 a company had plant and equipment with a cost of USD150,000 and accumulated depreciation thereon of USD60,000. During the year ended 31 December 2015 the cost of plant additions was USD30,000 and plant was disposed of with a cost of USD20,000 for USD18,000. This plant was bought on 30 September 2013.The depreciation policy is to make an allowance of 25% per annum on the reducing balance with a full charge in the year of acquisition and none in the year of disposal. What is the depreciation charge for the year ended 31 December 2015?
A .USD27,188
B .USD27,500
C .USD27,891
D .USD28,750
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