8. Mr. A engaged in the retail trading of toys, had acquired a motor vehicle - A for 4 lakhs on 20.08.2020, put to use on 04.10.2021 and another motor vehicle - B for * 3 lakhs on 19.02.2021, put to use on 03.09.2021. On 01.04.2021, Mr. A took a vehicle loan of 5 lakhs at 10% p.a. and acquired the motor vehicle - C for 5 lakhs on 31.05.2021, put to use on 30.06.2021. On 30.07.2022 the same vehicle - C was sold for 5.50 lakhs and reacquired it back on 28.08.2022 for 6 lakhs. Assuming the above mentioned assets are the only assets in the block of assets for Mr. A, what would be its total depreciation claim under section 32 for P.Y. 2022-22 W (a) 1,66,594 The Institute of Chartered Accountants of India (b) 1,62,094 (c) 1,37,438 (d) 1,60,500