The problem and answers in the link provided answer the question but don't offer any understanding. When converting the IFRS information to GAAP basis, the value 1,137 is subtracted from the Total Research and Development costs incurred. I need to know/understand where the value of 1,137 is coming from.

https://www.coursehero.com/u/file/85248233/3-2-Homework-Jaguar-Land-Rover-PLCxlsx/?userType=student

 

How is the value of 1,137 being obtained?