?. Zomboss Corporation constructed a nuclear power plant at a cost of P110 million and started operating it on 1 January 2006. The plant has a useful life of 40 years. Zomboss is required to decommission the plant at the end of its useful life at an estimate amount of P80 million. The risk-adjusted rate is 5 per cent. The entity's nancial year ends on 31 December. On 31 December 2015, the discount rate has not changed. However, Zomboss estimates that, as a result of technological advances, he net present value of the decommissioning liability has decreased by P8 million. The depreciation amount to be reported for the year ended December 31, 2016 is a. P4.483 million b. P2334 million c. P276? million d. P1750 million