Max Limited was constructing a building during 2024. A spreadsheet of outstanding work as at 30 September 2024 was drafted by the project manager. The date on which each of these outstanding tasks was completed was then filled onto this spreadsheet. The completed spreadsheet was presented to you as follows:

Outstanding work as at 30 September 2024:                                              Date completed:

• Construction of the roof on the east wing                                               05 November 2024

• Plumbing on all floors still to be installed                                                08 December 2024

• Final documentation to be submitted for filing with the municipality.   12 December 2024

• Painting of the interior and exterior of the building.                               22 December 2024

The date on which the capitalisation of borrowing costs should cease (i.e. the cessation date) is:

(Choose one correct option only)