Pearls Pizza has a delivery truck. It cost $30,000 on January 1, 2019, Pearls Pizza expects to use the truck for four years and then sell it for $10,000. On 31/12/2019 the truck will appear in the balance sheet as (assuming that Pearl's Pizza uses the straight-line basis for calculating depreciation) :

a) cost: $30,000; accumulated amortization: $5,000; written-down-value: $25,000

b) cost: $25,000

c) cost: $30,000; accumulated amortization: $10,000; written-down-value: $20,000

d) cost: $10,000

e) none of the above