in 2019 SME company incurred the following expenditures in acquiring properly consisting of ten. identical freehold detached houses each with separate legal title including the land on which it is built. January 1, 2019, 200,000,000 purchase price p, 20% of the price is attributable to the land. January 1, 2019, 20,000,000 refundable transfer taxes January 1, 2019 1,000,000 legal costs directly attributable to the acquisition January 1, 2019 10,000 reimbursing the previous owner for prepaying the non-refundable local government property taxes for the six-month period ending June 30, 2019 January 1, 2019 500,000 advertising campaign to attract tenants January 2, 2019 200,000 opening function to celebrate new rental