On 1st October, 2021 X Ltd. purchased a building costing ₹ 6,00,000. Depreciation is to be charged @10% p.a. by straight line method. What amount of depreciation will be charged for the year ending March 31, 2023?
(a) ₹ 30,000
(b) ₹ 60,000
(c) ₹ 54,000
(d) ₹ 57,000