On 1 March 2020 Docomo LC acquired a machine from Tesla LLC under the following terms OMR List price of machine 210,000 Customs duty 16,000 Delivery fees 6,000 Electrical installation costs 25,000 Machine Testing charges prior to production 12,000 Purchase of a five-year maintenance contract with Plant 10,000 In addition to the above information Docomo LLC was granted a trade discount of 12% on the initial list price of the asset and a settlement discount of 6% if payment for the machine was received within one month of purchase. Docomo uc paid to Tesla LLC on 29 March 2020. There is an estimated demolishing cost of OMR 4,500 at the end of life of the machine. Required: in accordance with IAS 16, what is the amount to be capitalized under Property Plant and Equipment? A-248,300 B - 243,800 C - 258,300 D - NONE OF THEM