Is this correct?

Hi all,

Practise Questions for F3, Chapter 6. It asks to calculate the profit/loss on disposal of a non current asset. In the question you have to calculate the accumulated depreciation to find the carrying value. It says in the question that a full years depreciation in year of purchase and none in the year of sale. However when you calculate the result the explanation has calculated depreciation for 2012 (year of sale). My answer was $84.80. Please help as this is confusing me?

Regards

Jason