Frank is a sole trader who owns and runs a fruit and veg shop in Dublin. He prepares his accounts each year to 30 June. In his business he uses the following assets: 1. Shop Fridge 10,000 Purchased 01.01.2016 2. Shop Shelves 12,000 Purchased 01.07.2017 3. Cash registers 8,000 Purchased 01.03.2019 Capital Allowance Plant and Machinery Rate - 12.5%. Frank's assets will have a TWDV at 01.01.2022 of: A. 14,500 B. 9,750 C. 13,500 D. None of the above