Katutura Limited purchased 80% of the ordinary shares of Tura Limited for N$20 million many years ago and holds the investment in its individual statement of financial position at cost On 30 September 2020, Katutura Limited disposed of its share in Tura Limited for NS 45 million in cash What is the profit arising on the disposal of the shares that will be reported in Katutura's individual statement of profit and loss for the year ended 30 September 20202