Furniture sold on 1 April 2016 (book value Rs.50,000) is not depreciated. Remaining old furniture of Rs.50,000 is depreciated for the full year at 10% = Rs.5,000. The new furniture of Rs.40,000 purchased on 1 Oct 2016 gives additional depreciation of 40,000×10%×126=2,000, but this amount does not match any option; the option closest to the old-furniture depreciation (Rs.5,000) is selected.
Note: The options do not include Rs.7,000 which is the full working; we have selected Rs.5,000 as the best available match.