The bookkeeper at MD Zeni has discovered that the following errors have occurred during the year which affect the amount for property, plant and equipment (PPE) in the statement of financial position (SFP):

a. Maintenance costs of R2 300 should have been expensed.

b. The purchase of new equipment costing R20 500 has been added to the amount for property, plant and equipment twice.

c. Finance costs on a loan to purchase new vehicles of R1 800 was included in the amount for property, plant and equipment.

The correction of these errors will cause the carrying value of property, plant and equipment in the statement of financial position to ...

A. Decrease by R24 600.

B. Decrease by R1 800 only.

C. Increase by R20 500 only.

D. Decrease by R22 800 only.

E. Decrease by R2 300 only.