Carried forward of losses and unabsorbed depreciation if mat is applicable

Profit as per normal provision 10 lk

Bf losses 20lk
Bf unabsorbed depreciation 5lk
By applying normal provision
 10lk-losses UpTo 10 lk set-off
Now situation of cf losses is 10lk
& Cf unabsorbed depreciation is 5lk

But company is in mat provision 
Let's assume book profit is 12 lk 
Less unabsorbed depreciation 5lk as per above least of( loss or unabsorbed depreciation)

Now my question is what should be carried forward 

A. 10lk loss with 5lk unabsorbed depreciation as per normal provision

B.20lk losses as mat

Please answer in A. Or B.