It is the correct answer but I need a detail step-by-step for the computation. Thanks!

On 1 Jan 201 Cap Ltd acquired an item of plant for an agreed consideration of 1000 of its own shares. The plant was received on 1 Jan 20X1 and the obligation to transfer shares was to be settled on 1 August 20X1. The fair value of the plant was $12,000 on 1 Jan 20X1. Cap's share price was $8 on 1 Jan 201 and $9 on 30 June 201. In accordance with IFRS 2 Share-based Payment, Cap should A. remeasure the equity to $9,000 on 30 June 201. B. initially recognise the plant and equity at $12,000 on 1 Jan 20X1. C. make no entry in relation to the transaction until 1 August 201. D. initially recognise the plant and equity at $8,000 on 1 Jan 20X1. A B C