A Company acquired for its intemal use a software on 01.03.2020 from UK. for 1,50,000 The exchange rate on the date was as 100 per . The seller allowed trade discount 2.5%. The other expenditures were Import Duty 10% (i) Additional Import Duty 5% (Entry Tax 2% (Recoverable later from tax department). (iv) Installation expenses 1,50,000 (V) Professional fees for clearance from customs 50,000 Compute the cost of software to be Capitalized as per relevant AS