Donna Had Been in the Taxi Business for Two Years

Donna had been in the taxi business for two years and had three cars which were all one year old at the start of the current year and which originally cost £38000. She depreciates her cars using the reducing balance method at a rate of 40%
-In the case of Donna's business what was the carrying amount in respect of the cars at the start and end of the current year?

A) £38000 at the start and £22 800 at the end of the year
B) £22800 at the start and £13680 at the end of the year
C) Neither of the above