SP Setia Bhd owns a 50-storey building in Cameron Highland. The building is let out to third parties except for 5 floors, 3 of which are used as its administrative office and the remaining as cafeterias for its staff and tenants. Explain how SP Setia Bhd shall account for the building. Select one: Oa. Allocate the building into two portions. The 5 floors that are owner-occupied shall be treated as property, plant and equipment. The other 45 floors shall be treated as an investment property. Ob. Treats the entire building as property, plant and equipment. Oc. The 3 floors that are owner-occupied shall be treated as property, plant and equipment. The other 47 floors shall be treated as an investment property. d. Allocate the building into two portions. The 5 floors that are owner-occupied shall be treated as investment property. The other 45 floors shall be treated as property, plant and equipment