301 Plastik Co (Dec14 amended) 36 mins (BPP)

The following information is relevant:
(i) At the date of acquisition, the fair values of Subtrak Co’s assets and liabilities were equal to their carrying amounts with the exception of Subtrak Co’s property which had a fair value of $4 million above its carrying amount.
For consolidation purposes, this led to an increase in depreciation charges (in cost of sales) of $100,000 in the post-acquisition period to 30 September 20X4. Subtrak Co has not incorporated the fair value property increase into its entity financial statements.
The policy of the Plastik Co group is to revalue all properties to fair value at each year end.
On 30 September 20X4, the increase in Plastik Co’s property has already been recorded, however, a further increase of $600,000 in the value of Subtrak Co’s property since its value at acquisition and 30 September 20X4 has not been recorded.

It means the $600k is incurred after the date of acquisition. So when establishing the Consol SPL why this amount in the answer key below is not multiplied with 9months/12 months like other items of S Co. instead it goes like this?
(…)
Other comprehensive income:
Gain on revaluation of property 2100 =1500+600*
Total comprehensive income 10745 = profit for the year of 8645 + 2100
(…)