On February 3, 2023, Tehwar Islamic provided AED 100,000 in cash and a commercial apartment as Musharakah capital for investment in a real estate project. At the time of the transfer, the fair price of the apartment was AED 300,000, and the book value of the apartment is AED 200,000. Under IFRS, how will the Islamic bank recognise the transaction on February 3, 2023?

a. Debit: Musharakah Capital = 300,000 Credit: Cash = 100,000, Office Apartment = 200,000

b. Debit: Musharakah Capital = 400,000 Credit: Cash = 100,000, Office Apartment = 300,000

c. Debit: Musharakah Capital = 300,000 Credit: Office Apartment = 300,000

d. Debit: Musharakah Capital = 100,000 Credit: Cash = 100,000