Katerina Pays £200,000 to Acquire Plant and Equipment for Use

Katerina pays £200,000 to acquire plant and equipment for use in her business on 1 April 2018. She decides that the plant and equipment will have a useful life of four years and a residual value of £36,000. Katerina's policy is to depreciate plant and equipment at 35% reducing balance. What will the carrying amount of this plant and equipment be at 31 March 2020?

A) £60,000
B) £84,500
C) £85,200
D) £105,290