8. The following information is provided relating to a business's machinery. Value on 1 January 20.3 20,000 Additions 5,000 Value on 31 December 20.3 23,000 What is the amount that will be included as depreciation when preparing the statement of cash flows? Select one: O a. 5,000 O b. 2,000 O c. 0 O d. 3,000