Shabani Mashaba Mine $($SMM$)$ acquired a machine in January $2022$ that is used to sink mine shafts. The asset is the first of its kind to be used in Zimbabwe. The asset was imported and installed at their King mine, Mashava plant. The following are costs related to the machine.

$$000$

Cost paid to supplier to deliver the asset to Beira, the harbor with the least cost $5,000$

Insurance $450$

Cost paid to transport company to transport the asset from Beira to Mashava $250$

Twenty of the mine$$s current employees were used for $2$ months to build a foundation and install the machine. The annual cost of one of the employees: $90$

General operating costs of the mine for the $12$ months $1,500$

A technician supported the employees during the installation of the machine. The cost of the consultations;

Installation $60$

Training on how to use the machinery $40100$

After the completion of the installation the mine invited its most important customers to a function to commission the asset. The cost of the function: $50$

A loan of $$6000000$ at $2\%$ per annum to be reparable by end of $2022$ was specifically obtained for the acquisition of the machinery from CBZ $6,000$

Interest earned from investment of excess funds out of the CBZ loan during the year $2$

Required

Determine the carrying amount of the qualifying asset as at $31$ December $2022$ in accordance with IFRSs if it is the mine policy to depreciate its property plant and equipment at $5\%$ per annum. $(20$ marks$)$