Depreciation calculation requires complete ownership periods Steps:

• Old vehicle owned January to August (8 months); annual depreciation = $24,000 × 20$4,800; partial = 8/12 × $4,800 =$3,200.
• New vehicle purchase date unspecified; cannot determine months owned (e.g., if 1 September, 4 months = $1,600).
• Total charge = old partial + new partial, but new period unknown.
• Not enough information to compute exact total.

Why B is correct:

• Cannot confirm; lacks specificity on new vehicle's acquisition date per straight-line method (IAS 16 requires time-apportioned depreciation based on ownership).

Why the others are wrong:

• A: $1,500 understates even minimal new vehicle partial (e.g., 3 months =$1,200).

Not enough information. Final answer: Not enough information.