Robin's Business Had Total Assets at the Start of the Year

Multiple Choice

Robin's business had total assets at the start of the year amounting to £140000 of which £80000 related to current assets. Robin disposed of a fixed asset which had been purchased for £30000 and on which £16000 depreciation had been charged for £15000 and bought a replacement asset for £26000. He charged £11000 depreciation on his assets in the year. What is the fixed asset carrying amount at the end of the year?

A) £45000
B) £61000
C) £136000
D) £56000
E) £72000