पूंजीगत और राजस्व व्यय के संदर्भ में, निम्नलिखित में से कौन सा कथन सही है?

A pharmaceutical company is setting up a new Research and Development (R&D) wing. It incurs Rs 50,00,000 on constructing the building and Rs 30,00,000 on sophisticated laboratory equipment. During the year, the company spends Rs 10,00,000 on salaries for researchers working on a 'New Molecule' project. Halfway through the year, the project is abandoned as it failed to meet clinical standards. The company also pays Rs 2,00,000 for the patent application of a different successful formula and Rs 1,00,000 on annual insurance for the R&D wing. To procure the specialized equipment from Germany, Rs 3,00,000 was paid as freight and Rs 2,00,000 for a technician to install it. What is the total Capital Expenditure for the year, and how should the abandoned project's cost be treated?

A heavy engineering firm is acquiring a plot of land for a new foundry. The negotiated purchase price is Rs 10,00,00,000. The firm incurs the following additional costs: Rs 80,00,000 for stamp duty and registration, Rs 5,00,000 for a legal title search, Rs 15,00,000 for leveling the land and removing old hazardous waste, and Rs 12,00,000 for constructing a boundary wall. To fund the purchase, the firm takes a loan and pays Rs 8,00,000 in loan processing fees. Additionally, the seller had unpaid property taxes of Rs 4,00,000 for the previous three years, which the buyer agreed to pay as part of the deal. Finally, a Rs 2,00,000 fee was paid to a real estate broker. Calculate the final value of the land in the books of accounts.