Equity instruments FVTOCI

On 1 January 20X3 Wincarnis purchased 30,000 $1 shares in a listed entity for $5 per share. Transaction costs were $2,000 and Wincarnis elected to recognise the shares at fair value through other comprehensive income.
At the year end of 31 December 20X3 the shares were trading at $6.50.
At what amount will the shares be recognised in the statement of financial position of Wincarnis at 31 December 20X3?

BPP’s answer is

30*6.50+2=197

Again in BPP’s book, there is a sample question

In February 20X8 a company purchased 20,000 $1 listed equity shares at a price of $4 per share. Transaction costs were $2,000. At the year end of 31 December 20X8, these shares were trading at $5.50. A dividend of 20c per share was received on 30 September 20X8.
Show the financial statement extracts at 31 December 20X8 relating to this investment on the basis that:
(a) The shares were bought for trading (conditions for FVTOCI have not been met)
(b) Conditions for FVTOCI have been met

In the both answers (a and b), The value of investment in equity instrument in the Financial Position was shown 110000 (20000*5.5) without transaction costs.

Can you please explain me what is true?