31. Mr. X acquires an asset in the year 2015-16 for the use for scientific research for 7 2,75,000. He claimed deduction under section 35(1)(iv) in the previous year 2015-16. The asset was brought into use for the business of Mr. X in the P.Y.2020-21, after the research was completed. The actual cost of the asset to be included in the block of assets is