Q26. EURO LINE SPA acquired a new train on January 1, X1. Its initial carrying amount consisted of (in thousands of EURO): Structure 360,000; Motor 60,000; Interior fittings 180,000. Trans Company expects to use this train during 30 years. But as the economic life of the motor is shorter, EURO LINE SPA will have to replace it after 10 years. And interior fittings will have to be changed after 15 years. At what total amount (in thousands of EURO) will these assets be shown in Trans balance sheet as of December 31, X1?

a. 348,000 b. 540,000 c. 570,000 d. 580,000