ABB builds a bridge for HK$$35$ million, with construction beginning on $1$ January $2024.$ Half of the cost of bridge construction was paid at the time construction began. ABB$$s borrowings as at $31$ March $2024$ were as follows: $5\mathrm{.}5\%$ five$-$year note with interest paid annually; the debt outstanding at $31$ March $2024$ was HK$$60$ million and remained unchanged during the year. $4\mathrm{.}75\%$ five$-$year note with interest paid annually; the debt outstanding at $31$ March $2024$ was HK$$40$ million and remained unchanged during the year. No borrowings had been used for specific projects, and you can assume the bridge meets the definition of a qualifying asset. Assume there were no other transactions during the year.