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8.4 B acquired a lorry on 1 May 20X0 at a cost of $30,000. The lorry has an estimated useful life of four years, and an estimated resale value at the end of that time of $6,000. B charges depreciation on the straight line basis, with a proportionate charge in the period of acquisition.
What will the depreciation charge for the lorry be in B's accounting period to 30 September 20X0?
A $3,000
B $2, 500
C $2,000
D $5,000
答案：B
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