Vohra purchased a boat at a cost of $12 000. The boat has an estimated residual value of $2 000 and an estimated life of five years, or 100 000 hours of operation. The boat was purchased on 1 July 2017, and was used 27 000 hours in 2017 /18 and 26 000 hours in 2018/19. If Vohra uses the straight-line method, what is the carrying amount (book value) at 30 June 2020?

$10,000

$4,000

$8000

$6000