A Plant Asset Cost $£ 192,000$ And Is Estimated to Have A

A plant asset cost $£ 192,000$ and is estimated to have a $£ 24,000$ residual value at the end of its 8-year useful life. The annual depreciation expense recorded for the third year using the double-declining-balance method would be

A) $£ 16,080$ .
B) $£ 27,000$ .
C) $£ 23,624$ .
D) $£ 18,380$ .