candel bpp kit

Q1_question 8 bpp kit candel. Sir i dont understand why capitalised development expenditure incurred during the year are amortised. As the director became confident from April, shouldnt it be 6 months amortisation... Q2_which will be shown in the "other comprehensible income" section of the SOPL A- A revaluation gain on investment property B- profit on sale of an investment C- receipt of government grant D- Gain on revaluation of factory building Sir I dont understand why just D, I got D an d A