12. Motor ehicles account has a balance of $80,000 and provision for depreciation account has a balance of $20.000. One motor vehicle which was bought two years ago for $10.000 for $20,000. The motor vehicle has been depreciated at 20% per annum on cost. What was the balance on the provision of depreciation after this disposal? a. $12,000. $15,600 b. $16,000. C. d. $10,400