Given :Cost Rs. 1,00,000Scrap Value Rs. 10,000Span of Life 10 yearsRate of depreciation 20% p.a.The amount of depreciation for the first year on the basis of diminishing balance method will be—

• A. Rs. 20,000
• B. Rs. 18,000
• C. Rs. 9,000
• D. Rs. 10,000