The value of plant and machinery as on 1^st January, 2005 was Rs. 80,000/- and its value as on 31^th December 2005 was Rs. 1,20,000/-. During the year Rs. 10,000/ was written off as depreciation. This will result in

A. Sources of funds Rs. 30,000/-

B. Utilization of funds Rs. 50,000/-

C. Utilization of funds Rs. 40,000/-

D. Sources of funds Rs. 50,000/-

Answer: Option B