Hi$,$ please assist with questions $1\mathrm{.}4$ and $1\mathrm{.}5-$ thanks!

Q$\mathrm{.}1\mathrm{.}4$ Calculate the impairment loss related to the license, if any, and prepare the related journal entry.

$(15\frac{1}{2})$

Journal narrations are required.

Q$\mathrm{.}1\mathrm{.}5$ Prepare the following disclosure notes for the year ended $31$ December $2023$:

$(\frac{371}{2})$

Property, plant and equipment. A total column is required. $(\frac{261}{2}$ marks$)$

Investment property $(5$ marks$)$

Intangible assets $(6$ marks$)$

$\backslash$table$[[2023,$R$1440000],[$Planning costs $-$ new website, which will be launched in $2024,$R$72000],[$Purchase of laptops for employees on $1$ January with a useful life of $3$ years,R$144000],[$Microsoft user licenses purchased on $1$ January $2023,$R$144000],[$Training of new employees,R$96000],[$Consultancy fees $($including VAT @$15\%),R186300$