21 At the beginning of 2023 , Naugripabuiio hf. In a tractor. The purchase price was ISK 245,000 . It is assumed that the tractor will be driven 1,000,000km. on a 12-year lifespan, and then it will be possible to get ISK 35,000 for it. In the year 2023 , the driving was 90,000km. The tractor is depreciated according to the Units-of-Activity Method. What are the depreciations for the year 2023 and how are they recorded in the accounting? Select one alternative