Nik the external auditor of Amsue Bd had discovered, the motor vehicle of the company amounting RM100,000 had not been depreciated in the first year. The discovery of it were at the end on third year and the company's accountant decided to depreciate the motor vehicle from year three onwards for 10 years.

Required: Explain whether the decision made by accountant is right or wrong and state the net book of the motor vehicle in year 3. (Show all workings)