I think that whether as er Mr  submits  and  is a guideline case and to be adapted to changing conditions or whether it is a case which lays down a bounding rate, that it is a case which I should follow and that the reasoning leading to the adoption of two percent as the appropriate percentage to be applied still applies today, thus the calculation is one hundred and thirty five thousand pounds times two percent, is two thousand, seven hundred pounds times seventeen, is forty five thousand, nine hundred pounds, to this there is to be added a cost of conversion, thirty two thousand, four hundred and seventy two pounds less the enhancement in value thereby created of twelve thousand, five hundred pounds that is a figure of nineteen thousand, nine hundred and seventy two.