Max Ltd has incurred the following subsequent expenditure in 20X0 in respect of its non-current assets which are ready for use and already recognised in the statement of financial position. Servicing of plant and equipment :25,000 Repainting of warehouse :40,000 Modification of an item of plant in order to increase its capacity :12,000 Upgrading of machine parts to improve quality of product: 7,000 In 20X0 what will be the charge for repairs and maintenance in the statement of profit or loss in accordance with IAS 16 'Property, Plant and Equipment'?

Select one or more: a. 59,500 b. 65,000 c. 25,000 d. 19,500