Fallback Ltd is renowned for producing world-class medical equipment. Fallback has a 31 August year-end. You have been approached by the newly appointed General Manager, Ms. Haushiku, for advice on IAS 40 Investment property. Ms. Haushiku has provided you with the following issues that occurred during the years: Building Fallback Ltd owns a building which was acquired in 2009 and has always been rented to Kudu Properties Ltd. During the year, Fallback Ltd duly send a notice of termination of contract to Kudu Properties and moved its head office into this building on 30 April 2022. The following information relates to the building: - Fallback Ltd depreciates all buildings on the straight-line basis. - Investment property is valued using the fair value model. - Building is measured according to the revaluation model using the net replacement value method and revaluations take place at year-end