In 2018 an asset was purchased for $8,000,000. It was not eligible for initial Allowance. Annual Allowance (A.A) Rate was 10%. The asset was sold in 2022 for $8,500,000. Capital allowance is on the straight-line basis. The balancing adjustment is:

a. A Balancing Charge which should be deducted from other capital allowances.

b. A Balancing Allowance which should be added to the other capital allowances.

c. A Balancing Allowance which should be added to the other capital allowances.

d. A Balancing Charge which should be added to the other capital allowance