A caravan was acquired at a cost of £ 12 500 by a bu ilding firm for use as an on -

site rest roo m. Cos t of eq uipping the ca rava n with various fittings cam e to £ 1350, including an amount of £350 for freezer foods. Costs of tran sporting the caravan to building sites during the first year of useful life amo unted to £ 1200. The tot al acq uisition cost of the ca ravan to be show n in the Balance Sheet is:

(a) £ 12 500;

(b) £ 13 500;

(c) £ 138 50;

(d) £ 15 050;

(e) none of the se.