The cost of construction of a structure is Rs. 4,00,000/-. The estimated life of the structure is 50 years. At the end of its life period the scrap value is 10% of cost of construction. Considering depreciation at constant rate, what will be the value of the structure after 25 years (excluding scrap value)?

• A. Rs. 2,20,000
• B. Rs. 3,60,000
• C. Rs. 3,00,000
• D. Rs. 1,80,000