Elite Leisure Co OTQ case

This question in the BPP 2020 kit. I want to know in Q57 why we include the carrying value of the old propulsion system since it was replaced one day after the year end (at 1 oct 20×4). Shouldn’t it be the carrying value of the new propulsion system that is 140m and we derecognize the old propulsion system? Also the same question for the cabins and entertainment area fittings. An upgrade was made to them on the 1 oct 20×4 so why dont we capitalise that cost and show it in the carrying amount.