Which of the following sequences represents straight line depreciation?

Question: Which of the following sequences represents straight line depreciation?
a. $100, $120, $140
b. $160,$140,$120
c. $100,$120,$160
d. $100, $100, $100

B

d. $100, $100, $100

d.

In straight line depreciation, same amount is depreciated from the investment every year thats why its straight line. If I understand the question correctly, given options are not about remaining amount but the amount which is gone as depreciation

Is B the answer just because it is the only option where you have it in descending order? or is there any other reason behind it?

As per my understanding and explanation given above... B is not right option

I agree with D