30. An electricity company charging depreciation on straight line method on each asset separately, sells one of its machinery in April, 2020 at * 1,20,000. The WDV of the machinery at the beginning of the year i.e., on 1st April, 2020 is * 1,35,000. No new machinery was purchased during the year. The shortfall of 15,000 is treated as - (a) Terminal depreciation (b) Short-term capital loss (c) Normal depreciation. (d) Any of the above, at the option of the assessee