On 1 January 2014, Eco Berhad borrowed RM300 million to finance the construction of a property, which was expected three years to build. Construction work of this qualifying asset was commenced on 1 January 2014. Eco Berhad drew down the loan facilities of RM300 million on 1 January 2014. Fund used for expenditures on the construction of the property were as follows: Interest on the loan was fixed at 6% per annum. The unutilised funds were temporarily invested with a return of 2% per annum. Required: Eco Berhad adopts "to the extent" approach of asset expenditure commencement. Determine the borrowing costs eligible for capitalisation for the years ended 31 December 2014, 2015 and 2016 and consequently the cost of the property as at 31 December 2014, 2015 and 2016