ABC controls the following fixed-tangible assets:

Machinery: acquisition cost equal to 52,000 with a useful life of five years and residual value 2,000, acquisition date: 1/7/2018.

Equipment: acquisition cost equal to 6,000 with useful life of 10 years and zero residual value, acquisition date: 1/1/2019

ABC adopts the straight-line depreciation method. Assume that depreciation commences at the acquisition date. The carrying amount (book value) of ABCs fixed tangible assets as at 31/12/2022 is:

a. 10,600

b. None of the given answers is correct.

c. 9,800

d. 5,600

e. 4,800