a) On 20 January 2022 Baine Ltd purchased 25,000 shares in Lindt Ltd for a cash consideration of $20 per share. Transaction costs $2,500 were also paid this transaction on 20 January 2023 . The fair value of the Lindt Ltd's shares at 30 June 2022 was $22.80 per share. Explain how Baine Ltd would classify their investment in the Lindt. b) On 1 July 2022 Baine Ltd purchased a group of corporate bonds with the following terms: Face value: $3,300,000 Cash purchase price (fair value): $3,000,000 Term: 5 years - Nominal interest: 5% payable 30 June each year Effective interest rate 7.23\% There were no transaction costs and Baine Ltd has classified this group of corporate bonds into the amortised cost financial asset category. Required: Explain one reason why Baine Lta would classily this group of corporate bonds into the amortised cost financial asset category