3 Sakala's year end is 30 September 2021. Sakala commenced the development stage of a project to produce a new pharmaceutical drug on 1 January 2021. Expenditure of 40,000 per month was incurred until the project was completed on 30 June 2021 when the drug went into immediate production. The directors only became confident of the project's success on 1 March 2021. The drug has an estimated life span of five years; time apportionment is used for amortisation by Sakala where applicable. What amount will Sakala charge to profit or loss for development costs, including any amortisation, for the year ended 30 September 2021? A 12,000 BCD 48,000 88,000 D 98,667