On 1 January 2017, SA Traders purchased a delivery truck for R200 000. The financial year-end of SA Traders is 31 December. SA Traders uses the straight-line method at 20% per annum. Which of the following is the correct amount for depreciation in year 3 (2019) and true regarding the straight-line method? A. R40 000 The depreciation is the same for every other year of depreciation for the delivery truck B. R32 000 The depreciation will not be deducted from the residual value of the cost price in year three before the depreciation for the next year (2020) can be calculated C. R25 600 The depreciation will be deducted from the residual value of the cost price in year three before the depreciation for the next year (2020) can be calculated D. R40 000 The depreciation is not the same for every other year of depreciation for the delivery truck