Insufficient data for exact match to options

Steps:

• NBV of disposed vehicle = sale price - profit = $26,000 -$2,000 = $24,000.
• Annual depreciation = 10% × opening NBV = 0.1 × $50,000 =$5,000.
• Adjusted opening after depreciation and disposal = $50,000 -$5,000 - $24,000 =$21,000.
• Purchases = ending NBV - adjusted opening = $145,000 -$21,000 = $124,000.

Why B is correct:

• Not supported by given data; standard NBV formula yields $124,000, not$40,000.

Why the others are wrong:

• A. $35,000: Does not equal calculated$124,000.
• C. $35,000: Duplicate of A; mismatches formula.
• D. $30,000: Below calculated value.

Final answer: Not enough information.