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Question 5 (10 marks) ABC Superannuateon Plan controls a number of assets with the following market values as at 30 June 2020 and 30 June 2021, respectively Market Value as at Assets 30 June 2020 ($) 30 June 2021 ($) Land acquired prior to June 2020 100 000 120 000 Land acquired in September 2020 (for 90 000 $70 000) Buildings 95 000 1 10 000 Investments in listed securities 120 000 90 000 Motor vehicles 55 000 40 000 Furniture and fittings 40 000 30 000 Plant and equipment 30 000 440 000 480 000 ABC Superannuateon Plan sells its plant and equipment in November 2020 for $40 000. Required: a) On the basis of the above information, calculate the revenue of ABC Superannuateon Plan for the year ending 30 June 2012. (6 marks) b) Discuss the rationale to why Superannuateon funds should use net market value for calculating revenue. (4 marks)