If a * depreciating asset or assets that you * hold is or are merged into another depreciating asset as mentioned in section 40 - 125, the first element of the cost of the merged asset is a reasonable proportion of the sum of:
(a) the * adjustable value or adjustable values of the original asset or assets just before the merger; and
(b) the amount you are taken to have paid under section
40 - 185 for any economic benefit involved in merging the original asset or
assets.