On $1^{1t}$ ?January, $2021,$ ?Timex Consult Limited acquired a bottling plant from Nana B Limited paying by cash. Timex Consult limited incurred the following costs:

$\backslash$table$[[$Cost of the bottling plant $($cost per supplier's invoice$),$GH$?],[$Initial delivery and handling costs,$200,000],[$Cost of site preparation,$600,000],[$Consultants used for advice on the acquisition of the plant,$700,000],[$Abnormal loss,$200,000],[$General overheads,$100,000],[$Present value of dismantling costs to be incurred after $10$ ?years,$300,000]]$

Timex Consult Limited has a policy of charging $10\%$ ?depreciation on a straight line method.

Required:

Using the principles in IAS $16-$Property Plant and Equipment:

a$)$ ?State the initial measurement of the bottling plant.

b$)$ ?State the subsequent measurement of the bottling plant.

c$)$ ?Describe the correct accounting treatment and presentation of the plant indicating clearly the amount that can be initially capitalized.

d$)$ ?Calculate the depreciation charge for the year ended ${31}^{st}$ ?December, $2021.$