Insufficient question details provided

Steps:

• Review the query: Only "31 December" is given as the question, with monetary choices.
• Identify missing elements: No context, such as financial calculation, depreciation, or accounting scenario.
• Assess solvability: Without full problem statement, no computation possible.
• Conclude: Cannot determine correct choice due to ambiguity.

Why the correct option is correct:

• Not applicable; no valid solution without additional information.

Why the others are wrong:

• A: Irrelevant without problem context.
• B: Irrelevant without problem context.
• C: Irrelevant without problem context.

Final answer: Not enough information.