Madina Ltd had its head office located in Thohoyandou, South Africa. During the landslide on 31 December 2021, a building nearby, which it owned and was renting to Molamu Limited, was destroyed. As Molamu Ltd was a valued tenant, on 5 January 2022, Madina Ltd decided that it will move its own head office to another utilisation building nearby, which was currently also used for administrative purposes and to lease this original head office building to Molamu Limited as a replacement. On 31 January 2022 Madina started moving its office equipment to the new utilisation building and started operating accordingly on the new offices from 28 February 2022. Madina has 31 March year end. Other information: The head office was purchased on the 01 January 2020 for R450 000 (total useful life: 10 years) The fair value of the head office building was: NO R430 000 on 31 December 2021 and; B R440 000 5 January 2022 and; R450 000 on 31 January 2022 and; R480 000 on 28 February 2022 and; R450 000 on 31 March 2022. Workshop Limited uses the: Cost model to measure its property, plant and equipment and Fair value model to measure its investment properties. SARS allows 5% allowance on office buildings, not apportioned. Where necessary a normal tax rate and inclusion rate for CGT is 28% and 80% respectively. The deferred tax adjustment to be made on the date of transfer to reflect the re-classification of PPE to Investment property will be? OA. R11 550 (asset). OB. R23 520 (liability). OC. R7 770 (asset). OD. R26 250 (liability).