Al-Taweel Establishment owns an office block that has been held for many years as an investment but is now being put up for sale. Management has committed to a plan to sell the office block, but it is being marketed at 3 times its current fair value and it is likely that the significant changes will need to be made to the selling plan. Decide whether this falls within the definition of an investment property under IAS 40, an item of inventory under IAS 2, or held for sale under IFRS 5. There is not enough information to make a determination It is an item of inventory It is held for sale. It is an investment property.