The ending net book value of Property, Plant & Equipment $($PP&E$)$ in year $1$ and year $2$ are Rs$500,000$ and Rs$430,000$ respectively on Company A$\text{'}$s balance sheet. The company's depreciation expense in year $2$ is Rs$90,000.$ What is Company A$\text{'}$s net capital expenditure in year $2?$

Select one:

a$.$ Rs$160,000$

b$.$ Rs$340,000$

c$.$ Rs$20,000$

d$.$ Rs$90,000$