bon 1 January 2020 Tara Ltd borrowed 300,000 at a rate of 5% pa to part finance the construction of a new head office building. Due to bad weather causing delays in the first quarter of the year, work on the building only started on 1 April 2020. The building is expected to take 12 months to complete. Interest of 3,800 was earned on surplus funds invested and credited to finance income in the statement of profit or loss, of which 1,500 was earned up to 31 March 2020. Gabby debited property, plant and equipment with interest payable for the nine months to 30 September 2020. Explain the required IFRS financial reporting treatment in Tara Ltd.'s financial statements for the year ended 30 September 2020