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君子小人意难投 （打一成语）

单项选择题

The plant and machinery at cost account of a business for the year ended 30 June 20X4 was as follows: 
PLANT AND MACHINERY – COST  
                                                         
20X3                                                                     20X3  
1 Jul Balance                           240,000           30 Sep Transfer disposal account  60,000 
20X4                                                                     20X4  
1 Jan Cash–purchase of plant  160,000      30 Jun Balance                          340,000 
                                                400,000                                                              400,000 
The company's policy is to charge depreciation at 20% per year on the reducing balance basis, with proportionate depreciation in the years of purchase and disposal. What should be the depreciation charge for the year ended 30 June 20X4?

A． $64,000
B． $55,000
C． $61,000
D． $68,000