A machine having assumed life of 20 years is purchased for Rs 32000/-. Its scrap value at the end of its life is Rs 8000/-. If the depreciation is calculated by diminishing balance method, then percentage reduction in its value at the end of first year is __________ percent.
A. 6.7
B. 7.6
C. 10.3
D. 15.2
Answer: Option A
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