A business uses the diminishing balance method of depreciation at 10%. If equipment cost R80 000 and accumulated depreciation is R32 000, the next year's depreciation is:

The carrying amount is the original cost minus the accumulated depreciation.

$$\text{Carrying Amount} = \text{Cost} - \text{Accumulated Depreciation}$$

Given:
Cost = R80 000
Accumulated Depreciation = R32 000

$$\text{Carrying Amount} = \text{R80 000} - \text{R32 000}$$ $$\text{Carrying Amount} = \text{R48 000}$$

Using the diminishing balance method, depreciation is calculated as a percentage of the carrying amount.

$$\text{Depreciation} = \text{Carrying Amount} \times \text{Depreciation Rate}$$

Given:
Carrying Amount = R48 000 (from Step 1)
Depreciation Rate = 10%

$$\text{Depreciation} = \text{R48 000} \times 10\%$$ $$\text{Depreciation} = \text{R48 000} \times 0.10$$ $$\text{Depreciation} = \text{R4 800}$$

The final answer is $\text{B}$