can someone help me with calculations

2.2. Artur bought a car on 1 January 2017 for $10,000. On 1 July 2019 he accepted $3,500 tradein allowance on a new car. The new car cost $12,000. Artur depreciates all non-current assets at a rate of 25% per annum on cost at the year end. He prepares accounts to 31 December each year. What is the resulting under/over allowance for depreciation on the sale of the first car? A. Under allowance of $1,500 B. Over allowance of $1,500 C. Under allowance of $5,000 D. Over allowance of $5,000