The correct answer is D. Halsey.
The sinking fund method, straight line method, and diminishing value method are all methods for estimating depreciation charges.
The sinking fund method is a method of depreciation that uses a sinking fund to accumulate money to replace the asset at the end of its useful life. The straight line method is a method of depreciation that allocates the cost of an asset evenly over its useful life. The diminishing value method is a method of depreciation that allocates a larger portion of the cost of an asset to the early years of its useful life and a smaller portion to the later years.
The Halsey method is not a method for estimating depreciation charges. It is a method of wage payment that is based on a combination of time and piecework rates.