In the current year, Sandy Shores Inc. (SSI) used its excess cash to purchase two investments, as follows: 200 shares in Bay Corp. at a cost of $30,000. SSI also paid its investment dealer a fee of $250 at acquisition. SSI irrevocably classified this investment at FVOCI-elect at acquisition. $40,000 of five-year, 7% bonds of Sea Ltd. that pay interest semi-annually on June 30 and December 31 each year. The fair value of the bond at acquisition was $41,706. SSI also paid $100 to its investment dealer to purchase these bonds. The investment was classified as amortized cost. What amount should be added to the passive investment account to account for the purchase of these investments, assuming SSI follows IFRS