6) Croft acquired a building with a 40 -year life for its investment potential for $8m on 1 January 203. At 31 December 203, the fair value of the property was estimated at $9m. If Croft uses the fair value model for investment properties, what would be the double entry for the year ended 31 December 203 ? A DR PPE CR P\&L $1m B DR P\&L CR PPE $1m C DR Investment Property CR P\&L $1m D DR P\&L CR Investment Property $1m