question

hi mike

I have seen this question twice and they are given two different answer one have it to be $130,000 and other $140,000
Tom plc has borrowed 2.4m to fiancé the construction of qualifying asset. Work on construction is scheduled to last for three years. The loan was drawn down on 1 may 2014 and construction work commenced on 30 June 2014
1m of the funds was not required until 1 November 2014 so tom plc invested the money until it was needed
borrowed at 8% and earn 6%

how much are the borrowing cost to be capitalized by tom for the year ended 30 April 2015