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The cost of a machine having a span of life of 5 years is Rs. 1,00,000. It has a scrap value of Rs. 10,000. The amount of depreciation under the sum of years, digit method will be:

A. Rs. 16,000

B. Rs. 18,000

C. Rs. 25,000

D. Rs. 30,000

Answer: Option D


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