CheeneCooky, which is in agribusiness, produces cacao to sell to chocolate factories. Its statement of financial position at 31 December 2018 presents two tractors (P500000 each]. three computers (P20.000 each] and software (P50,000) to manage the cultivation of cacao on its farmland. which is planted with cacao-bearing trees (estimated value, P10 million). The entitv's assets also include pods of recently harvested cacao (estimated value. P2 million). How much should be classified as intangible assets? * P12 million Nil P13 million 0000 P1EI million 1 point