Timing of painting cost is ambiguous Steps:

• Purchase cost of vehicles is $30,000 on 1 January 2020; painting cost of$4,000 has no date specified.
• Without painting date, depreciation on painting for 2020 cannot be calculated (e.g., full year if on 1 Jan, none if after 31 Dec, or partial if mid-year).
• Written-down value at 1 January 2021 thus unknown, as it depends on 2020 depreciation allocation.
• Depreciation for 2021 (40% of unknown WDV) cannot be precisely determined.

Why B is correct:

• Not applicable; calculation requires assuming painting timing, but problem lacks this per accounting standards (IAS 16 requires costs incurred to bring asset to working condition be capitalized with pro-rata depreciation).

Why the others are wrong:

• A: Assumes arbitrary exclusion or lower rate, ignoring full cost.
• C: Assumes partial-year painting without basis.
• D: Assumes different cost base (e.g., $32,000 total), unsupported.

Not enough information. Final answer: Not enough information.