A machine is purchased for ₹7,00,000. Expenses incurred on its cartage and installation are ₹3,00,000. Depreciation is charged @ 20% p.a. according to the Straight Line Method for the first year ending on 31 March 2022. Calculate the difference in the amount of depreciation for the $$1^{st}$$ year, if this machine was purchased on 1 April 2021 and if the machine was purchased on 1 July 2021.

A

₹45,000

B

₹50,000

C

₹35,000

D

₹1,00,000