The correct answer is A. Rs. 4,75,000.
The straight-line method of depreciation is a method of calculating depreciation that allocates an equal amount of the cost of an asset to each accounting period over its estimated useful life. The formula for calculating depreciation using the straight-line method is:
Depreciation = (Cost of asset – Salvage value) / Useful life
In this case, the cost of the asset is Rs. 10,000,00, the salvage value is Rs. 1,50,000, and the useful life is 10 years. Therefore, the depreciation for each year is:
Depreciation = (10,000,000 – 1,50,000) / 10 = 850,000
The book value of the asset at the end of 5 years is therefore:
Book value = Cost of asset – Depreciation
= 10,000,000 – (5 x 850,000)
= 4,750,000
Option B is incorrect because it is the depreciation for the first year. Option C is incorrect because it is the depreciation for the second year. Option D is incorrect because it is the depreciation for the third year.