The following information is relevant for questions 9.9 and 9.10.

The following balances existed in the accounting records of Koppa Co, at 31 December 20X7.

                                                                                   $'000

Development costs capitalised, 1 January 20X7        180

Research and development expenditure for the year 162

In preparing the company's statement of profit or loss and other comprehensive income and stament of financial position at 31 December 20X7 the following further information is relevant

(a) The $180,000 total for development costs as at 1 January 20X7 relates to two projects: Project 836: completed project

$'000 82 (balance being amortised over the period expected to benefit from it. Amount to be amortised in 20X7: $20,000)

Project 910: in progress 98

(b) The research and development expenditure for the year is made up of: 180 Research expenditure $'000 103 Development costs on Project 910 which continues to satisfy the requirements in IAS 38 for capitalisation 59 162According to IAS 38

Intangible assets,

what amount should be charged in the statement of profit or loss and other comprehensive income for research and development costs for the year ended 31 December 20X7?