SBA Corporation is involved in a wide range of activities, including manufacturing, transportation, and investing. Following is a list of long-term assets owned by the corporation. For each asset, identify which measurement model (cost model, revaluation model, or fair value model) the corporation should use to account for the assets, assuming (a) the corporation follows IFRS and (b) the corporation follows ASPE.

IFRS ASPE (i) Office furniture (fair value difficult to determine) Cost Model or Fair Value Model Cost Model (ii) Office building (fair value readily obtainable) TCost Model or Revaluation Model Cost Model (iii) Machinery (fair value difficult to determine) TCost Model or Fair Value Model Cost Model (iv) Real estate acquired to be rented to other companies TCost Model or Fair Value Model TCost Model