Financial asset

Hi Mr Mike, The question has been taken from Bpp mock exam 3 page number 223

Speculate co is preparing its financial statements for the year ended 30 september 20×3

Shareholding A-a long-term investment in 10000 of the equity shares of another company.These shares were acquired on 1 october 20×2 at a cost of $3.50.Transaction costs of 1% of the purchase price were incurred.On 30 september 20×3 the fv of these shares is $4.50

Speculate co makes an irrevocable election for the fv movements on financial assets to be reported in OCI

In respect of the financial assets of Speculate CO, what amount will be included in OCI for the year ended 30 September 20×3?

Answer in the Bpp test bank
10000*3.50=35000*1.01=35350
10000*4.50=45000
45000-35350=9650

why we recognize transaction cost here, instead we should capitalise it.
there is similar example in Bpp which they recognised it like that

under oci
Gain on investment
10000*4.50-10000*3.50=10000

under sftp
10000*4,50=45000
45000*1%=450
45000+450

Example in Bpp, as i mentioned above.

We know that equity instrument is recognised in OCI when irrevocable decision made not held for trading.In this case, FV changes go to OCI, transactions costs capitalised and only dividend goes to P/L!

In february 20×8, a company purchased 20000 1$ lsited equity shares at a price of 4 $per share.Transaction cost were 2000. At the year end of 31 december 20×8, those shares were trading at 5.50.A dividend of 0.20c per share was received on Sep 20×8

31 december 20×8?

Under oci
gain on investment
20000*4-20000*5.50

Under p/l
20000*0.20=4000
Under sftp
20000*5.50+2000(transaction cost)=112000

in these two examples, it is almost the same exercise but they recognised differently even they both say irrevocable decision.WHY?