Answer: C. $210,000
Explanation: Looking at the accumulated depreciation balances in 2004 and 2005 respectively
= $600,000 and $800,000
= $200,000 (is the increased depreciation value)
Therefore the accumulated depreciation on the property sold is (Property Cost - Property Sold)
= $50,000 - $40,000
= $10,000
Depreciation charged to operations in 2005 is
= increment in depreciation value balances + accumulated depreciation on property
= $200,000 + $10,000
= $210,000
I hope this helps!