Qabaqongo Oils is a sunflower oil production and distribution business, supplying various retailers and wholesalers throughout Mpumalanga. The company is a partnership between Khanyisa and Zinhle. Below is the relevant information regarding the partnership's financial activities for the year ending $30$ June $2024.$

Extract of balances as at $30$ June $2024$:

$\backslash$table$[[,$R$],[$inventory$,$R$106,600],[$Bank $($positive$),$R$293,600],[$Trade receivables control,R$199,200],[$Vehicles at cost$,$R$708,200],[$Equipment at cost$,$R$209,300],[$Factory building at cost$,$R$575,100],[$Accumulated depreciation: Vehicles,R$41,700],[$Accumulated depreciation: Equipment,R$68,800],[$Allowance for credit losses,R$3,000],[$Trade payables control,R$119,800],[$Capital: Khanyisa,R$431,500],[$Capita: Zinhle,R$246,700],[$Current account:$\text{'}$ Khanyisa $($Cr: $1$ July $2023),$R$15,300],[$Current account: Zinhle $($Dr$,1$ July $2023),$R$9,300]]$

Supplementary information:

$2\mathrm{.}1$ Details of the partnership agreement between the partners:

$2\mathrm{.}1\mathrm{.}1$ An annual interest rate of $6\%$ is applied to the opening balances of the partners' capital and current accounts.

$2\mathrm{.}1\mathrm{.}2$ Profits and losses are shared equally between Khanyisa and Zinhle.

$21\mathrm{.}3$ The monthly salaries to which the partners are entitled are R$15000$ and R$20000$ for Khanyisa and Zinhle respectively. As of $30$ June $2024,$ the salaries paid to the partners were only up to $30$ April $2024.$

$2\mathrm{.}2$ Adjustments at the end of the year:

$2\mathrm{.}21$ The business aimed to expand its operations by acquiring additional land for sunflower cultivation. On $30$ June $2024,$ KEN Corp provided a loan of R$468000$ to facilitate the purchase of a farm. The farmland was acquired on $2$ July $2024$ at the cost of R$468,000.$ This loan is classified as long$-$term, with an $8\%$ annual interest rate, to be repaid over $6$ years with equal instalments starting from $30$ June $2025.$ This transaction has not yet been recorded.

$2\mathrm{.}2\mathrm{.}1$ On $30$ June $2023,$ it was decided that an outstanding debt of R$17000$ owed to the business was unlikely to be recovered and should be written off as bad debt.

Which one of the following alternatives represents the correct amount that must be disclosed as property, plant and equipment in the statement of financial position of Qabaqongo Oils as at $30$ June $2024?$