In year 2018, Geliga Bhd leased a building on an operating lease for five years. Annual rental is RM36,000. Geliga Bhd had to put up structures and partitions to the building in order to use it. The cost of the structures was R400,000. At the end of the lease period, Geliga Bhd. is to dismantle the structures which at today's price is RM50,000. How should Geliga Bhd account for the rental payments, construction cost and dismantling costs in year 2018? Select one: 3. Charge RM36,000 rental as expense for the period, capitalise R400,000 as property plant and equipment and charge RM10,000 for restoration cost as expenses and make a provision of RM10,000 b. Charge as expenses RM36,000 rental, R1400.000 construction cost and RM10,000 restoration cost and make a provision of RM10,000. Charge RM36,000 rental as expense and construction cost of R100,000 in the Statement of Profit or loss and Other Comprehensive Income d. Charge RM36,000 as expense. Capitalise RW450,000 as property plant and equipment. Recognise a provision for restoration cost of RM150,000 and charge depreciation of RM2907000. Accumulated depreciation will be RM90.000