please do provide detailed explanation for thumsup. Do only if you 100 % sure otherwise don't do

Khabib company is installing a new machine at its factory and following cost were incurred by them Amount($) Invoice Price of Machine (including tax) 120,000 Delivery and handling cost 2,000 Site Preparation cost 19,000 Interest charges paid to supplier of Machine for deferred credit 1,750 Present Value of dismantling cost to be incurred after 9 years 2,935 Operating losses before commercial production 900 Calculate the cost of Machine(PPE) as per relevant IFRS/IAS