JT is registered with its local tax authority and can reclaim value-added tax paid on items purchased. During the year JT purchased a large machine from another country. The supplier invoiced JT as follows: R Cost of basic machine 100,000 Special modifications made to basic design 15,000 Supplier’s engineer’s time installing and initial testing of machine 2,000 Three years’ maintenance and servicing 21,000 ––––––– 138,000 Value added tax @ 20% 27,600 ––––––– Total 165,600 ––––––– Prior to delivery, JT spent R12,000 preparing a heavy duty concrete base for the machine. Calculate the amount that JT should debit to non-current assets for the cost of the machine. (4