ABC (Pty) Ltd owns a building acquired on 1 January 2010 for an amount of N$250,000. The building was occupied by its head office personnel. At initial recognition, it was estimated that this building would be used for 50 years and have a nil value at the end of it's useful life. On 30 June 2019, the head office function was moved to one of its production centres, and the head office building was rented out effective 1 July 2019. The fair values relating to the property are as follows: 1 July 2019. N$350,000.00 h 31 December 2019: N$350,000.00 The company has a 31 December year end. Property, plant and equipment are measured on the Cost and Investment Properties on the Fair value models, respectively Calculate the Carrying Amount of the building on the date of change in use Select one A. N$205,000 OB. N$207,500 C. N$202 500 OD. N$150,000