BPP Study FAA/ FA Pratice and Revision question 19.1 & 19.4

For question 19.1 task 2 loss on disposal how did they derive at the $5,000,000 in the following formulae:
Proceeds $5,000,000 – (4,000,000*1.1) – I can’t work out how they got the proceeds amount of $5,000,000

For question 19.4 how did they work out the $201,000 for tangible non current assets.

Thanks for the help