Aqua Ltd is a manufacturing company and its financial yearend is December

The following details are available relating to its fixed property:

a Aqua Ltd acquired land, with an office building on January for RLand: R; Building: R Aqua Ltd paid agents commission

and legal fees of R and R respectively.

b For the period from January Aqua Ltd made improvements to the building amounting to R The subsequent expenditure meets the subsequent

recognition criteria, as contained in IAS Investment Property.

c The land and buildings were available for use, as intended by management, as well as brought into use and rented out to the tenant on March A rental

agreement with a tenant was signed on March for a monthly rent of R The tenant took occupation of the building on April Prior to

renting the building out painting was done to the building amounting to R

d An independent sworn appraiser provided the management of Aqua Ltd with the following fair values of this property:

Land

R

Building

R

Total

R

December

e As per the accounting policies of Aqua Ltd Investment property is accounted for using the fair value model.

f Ignore the implications of ValueAdded Tax VAT

g All amounts are material.

Based on the information provided above, the subsequent costs relating to the investment property of Aqua Ltd is:

R

R

R

R