)iron chemicals , a chemical producing company,constructs a plant for 250 million.the legislation in the country where the company operates requires the company to clean up pollution once the production process is finished .the plant is estimated to have a useful life of 20 years . the cost of cleaning up the pollution is estimated to be 50 million .the discount rate is estimated to be 10%.the present value of the liability to clean up is 7,432,181 to be recognized in terms of IAS 37 provisions ,contingent liabilities and contingent assets .at what amount should iron chemicals initially recognize the plany?

a- 250,000,000

b- 300,000,000

c-257,432,181