Hi-Best Tea Sdn. Bhd owns an Assam breed tea plantation since 1980. It has 1000 plants which cost around RM450,000.00 to cultivate. It is estimated per plant, 1 kilogram of tea leaves may be harvested per harvest with the price of leaves of RM10.00 per kilogram. The plant may be harvested 4 times a year. The tea plants are expected to have 40 years of economic life with regular plucking REQUIRED: a. Determine the scope of standards (MFRS) that can be applied to each underlined assets. [2 marks] b. Determine the values of the underlined assets at the date of reporting. [3 marks]