D Ltd (year end 31 December 2019) decides on 30 September 2019 to dispose of a disposal group within the next year. All the requirements for classification as held for sale have been met; consequently the disposal group can be classified as held for sale. The carrying amounts of the items in the disposal group can be classified as held for sale. The carrying amount of the items in the disposal group are the following: Land (on 1 January 2019);carrying amount 100 000 Lan Factory building (on 1 January 2019):carrying amount (Cost -535 715:accumulated depreciation-35 715) (depreciation: reducing balance method at 13,3333% per annum500 000 Plant (on 1 January 2019-acquisition date) cost 210 000 Inventories carrying amount 60 000 on 30 Sept 2019 With a NRV of 50 000 Cro Creditors associated with plant inventories and factory buildings Bull Plan Inve Sh On 30 09/2019 30 000 Share investments assume FVTPL)on 1 January 2019 (N$100 000 on 30 September 2019) 80 000 The fair value of the disposal group on 30 September 2019 i.e. the date of initial recognition as held for sale amounted to N$880 00, while costs of disposal amounted to: Commission on sale of all items in disposal group 40 000 10 000 CGT on disposal of factory Calculate the carrying amounts of the disposal group on 30 September 2019