Assume that all the information of Bold Ltd qiven in questions $1$ and $2$ remains applicable with the exception of a change in the period of the new inspection costs. Due to several factors that occurred during the current financial year, instead of the inspection being completed every three years as planned, the new inspection costs need to be done after $30$ months. The cost of the first inspection amounted to R$300000.$

The inspection costs derecognised in the property, plant and equipment note for the period $31$ December $2023$ is:

$R80000$

R$40000$

R$120000$

R$240000$